2007 (8) TMI 100 - AT - Service Tax

Penalty (Service tax) - Tribunal remand the matter to the Commissioner to examine the imposition of penalty - Commissioner(A) observed that there is no evidence on record show that appellants had under any confusion in respect to tax liability - penalty sustained

Summary

The appeal was filed against the penalty imposed under Section 76 of the Finance Act, 1994 for confusion in payment of service tax on architectural services. The Tribunal remanded the matter to the Commissioner (Appeals) for examination. The Commissioner upheld the penalty as there was no evidence of seeking clarification on tax liability and no explanation for late payment. The appeal was rejected on 30-8-2007.