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2013 (5) TMI 366 - AT - Service TaxWaiver of Penalty - Held that - whereas the entire amount of duty, interest and 25% penalty was required to be paid within one month of the date of receipt of order in original. There is no power to relax this condition and accordingly appeal filed by the appellant is required to be rejected. Thus, the order in appeal of the first appellate authority is upheld and appeal rejected.
The appellant's appeal was rejected by the Appellate Tribunal CESTAT AHMEDABAD as they failed to pay the required amount of duty, interest, and penalty within one month of the original order. The appeal was upheld, and the penalty was not set aside.
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