2008 (8) TMI 155 - AT - Service Tax

Short payment of tax - lower appellate authority reduced the equal amount of penalty imposed under section 76 of the Finance Act, 1994 and under section 78 - impugned order was passed relying on decision of the Tribunal in CCE v. S.B Gopalakrishna - Department has no case that this decision of the Tribunal was appealed against. Therefore, the impugned order is sustained and the appeal filed by the revenue is dismissed.

Summary

The Appellate Tribunal CESTAT, Chennai upheld the Commissioner(Appeals) decision to demand differential service tax of Rs. 45,032 for services rendered from 1-4-1999 to 30-6-2004. The penalty imposed was reduced to Rs. 5,000 each under sections 76 and 78 of the Finance Act, 1994. The revenue's appeal to restore the penalty was dismissed as the decision was based on a previous Tribunal ruling that was not appealed against.