2008 (1) TMI 287 - AT - Service Tax

Penalty imposed under Section 76 of Finance Act was enhanced by order in revision passed by the Commissioner - Tribunal has set aside the penalty in view of the amnesty scheme introduced by the Revenue - As the Tribunal in the Final Order found that it is not a case for imposition of penalty therefore the enhancement of penalty in the revision order is also not sustainable hence set aside assessee s appeal is allowed

Summary

The appellant appealed against the order enhancing penalty under Section 76 of Finance Act. The Tribunal set aside the penalty as it was not a case for imposition of penalty. The enhancement of penalty in the revision order was also set aside. Appeal allowed.