2002 (11) TMI 2 - AT - Service Tax

Service Tax Demand of service tax and penalty On the basis of retrospective no penalty can be imposed

Summary

The Appellate Tribunal CEGAT, New Delhi found that the Commissioner exceeded the show cause notice by demanding service tax along with penalty. The Tribunal ruled that penalty cannot be imposed based on a retrospective amendment of the Finance Act, 2000. As a result, the impugned order was set aside and the appeal was allowed.