2009 (8) TMI 385 - AT - Service Tax

Penalty- No ground has been made out in the appeal against the invoking of section 80 by the adjudicating authority whose order has been upheld by the lower appellate authority. Therefore, this is not an appeal which is fit for admission. It is dismissed as not admitted.

Summary

The revenue sought enhancement of penalties imposed under sections 76 and 78 of the Finance Act, 1994. The authorities applied section 80 for reducing penalties due to reasonable cause for failure to pay service tax. The appeal was dismissed as not fit for admission.