2009 (2) TMI 33 - AT - Service Tax

Waiver of penalty continuous default in payment of tax - default appeared to be in the earlier stage of implementation of law - appellant prays for leniency on the ground that the Appellant had suffered from illness and disability - considering that the tax involved was very low and imposition of penalty of Rs.35,800/- will be disproportionate, it is reduced to Rs.5000 to prevent recurrence of default - appeal is allowed partly

Summary

The Appellate Tribunal CESTAT, New Delhi reduced the penalty imposed on the Appellant from Rs.35,800 to Rs.5,000 due to a past default related to the Finance Act 1994. The appeal was allowed partly in favor of the Appellant.