2021 (8) TMI 1302 - AT - Service Tax

Levy of penalty under Section 77(2) of the Finance Act 1994 - case of appellant is that the main party i.e. M/s Haryana Ex Service League has already gone into SVLDR Scheme and obtained discharged certificate - HELD THAT - Considering the fact that main party has already been discharged and obtained Form-4 in that circumstance the penalty imposed on the appellant is waived. The appeal is allowed with consequential relief if any.

Summary

The Appellate Tribunal CESTAT Chandigarh waived a penalty of Rs. 2000 imposed on the appellant under Section 77(2) of the Finance Act, 1994, as the main party had already obtained a discharged certificate under the SVLDR Scheme. The appeal was allowed with consequential relief.