2010 (3) TMI 717 - AT - Service Tax

Demand and penalty - combined penalty was imposed on the appellant under sections 76, 77 and 78 of the Finance Act, 1994 - order modified and the matter remanded to the original authority for requantifying the tax amount payable by the respondents and for determining penalties under different sections of the Finance Act, 1994 separately - Department s appeal allowed by way of remand

Summary

The lower appellate authority did not quantify the tax amount to be paid by the respondents and did not separate the penalties under different sections of the Finance Act, 1994. The case is remanded to the original authority for these actions. Department's appeal allowed for remand.