2015 (6) TMI 1152 - AT - Service Tax

Imposition of Penalty - Held that - conduct of the respondent does not appear to be questionable in view of cooperation rendered to the Department to discharge not only tax liability but also interest liability - penalty not justified - appeal dismissed - decided against Revenue.

Summary

The Appellate Tribunal CESTAT CHENNAI dismissed the Revenue's appeal for imposing a penalty due to the respondent's cooperation in discharging tax and interest liabilities promptly. The adjudication order showed no service tax liability demand at the time of adjudication.