2008 (5) TMI 227 - HC - Service Tax

In view of judgment of this Court dated. 23.4.2008 passed in Union of India Vs. Aakar Advertising it is held that the authority including the Tribunal have no jurisdiction to reduce the penalty below the minimum prescribed - Matter is remanded back to the learned Commissioner to be decided afresh the amount of penalty to be imposed under Section 76 between the minimum and maximum permissible limits.

Summary

The High Court Rajasthan ruled that authorities cannot reduce penalties below the minimum prescribed, citing a previous judgment. The case is remanded back to the Commissioner to decide the penalty amount between the minimum and maximum limits.