2015 (12) TMI 204 - AT - Service Tax

Waiver of penalty - Validity of Commissioner s order - Held that - assessee had entrusted the amount of tax, to the Consultant one Mr. Deepak Joshi, who pocketed the amount and gave forged challans, showing deposit in bank to the assessee. On investigation, the Revenue has not found any complicity on the part of the assessee. Thus, the findings of Commissioner (Appeals) are correct - Decided against Revenue.

Summary

The Appellate Tribunal CESTAT MUMBAI dismissed the Revenue's appeal as the respondent-assessee was not found complicit in a case where a consultant pocketed tax amount and provided forged challans. The findings of the Commissioner (Appeals) were upheld.