2004 (11) TMI 9 - AT - Service Tax

Penalty Section 75 and 80 When reduced by the commissioner (Appeal), there is no need for any inference.

Summary

The Appellate Tribunal CESTAT dismissed the revenue's appeals against the order-in-appeal by the Commissioner (Appeals) regarding a penalty reduction under Section 75 of the Finance Act, 1994. The Tribunal found no issue with the penalty reduction as the respondent paid the service tax late with interest. The appeals were dismissed.