2017 (6) TMI 1288 - AT - Service Tax

Demand of service tax - outdoor catering service - penalty - Held that - Appreciating the difficulties faced by the appellant, levy of service tax is confirmed following judicial discipline and penalty imposed under Section 76 and 78 of the Finance Act, 1994 is waived - there shall be penalty of ₹ 5000/- each under Section 77 of the Finance Act, 1994 for non-compliance to the law - appeal allowed in part.

Summary

The Appellate Tribunal CESTAT NEW DELHI confirmed the levy of service tax but waived penalties under Section 76 and 78 of the Finance Act, 1994. Instead, imposed a penalty of Rs. 5000 each under Section 77 for non-compliance. The appeals were allowed accordingly.