2013 (3) TMI 754 - AT - Service Tax

Summary

The Appellate Tribunal CESTAT NEW DELHI dismissed the application for rectification of mistake, stating that it exceeded its jurisdiction. The Tribunal emphasized that the Adjudicating Authority should consider all aspects before imposing a penalty, including the intention of the assessee and the circumstances of the case. Mere confirmation of tax demand does not automatically lead to the imposition of a penalty.