2007 (8) TMI 197 - HC - Service Tax

Penalty Section 80 has overriding effect on Sections 76 77 78 and 79 of Service Tax Act Section 76 is subject to section 80 so penalty is rightly reduced by appellate authorities - Decision in the case of BELE & ASSOCIATES 2007 (8) TMI 235 - HIGH COURT BOMBAY followed Impugned appeal by Dept. is rejected

Summary

The High Court, Bombay upheld the Tribunal's finding that Section 80 overrides Sections 76, 77, 78, and 79 of the Service Tax Act. The Commissioner reduced the penalty based on Section 80. The appeal was dismissed as there was no legal infirmity in the order.