2009 (3) TMI 448 - AT - Service Tax

Penalty- Revenue filed this Appeal against the Order-in-Appeal whereby part of the demand was set aside as time-barred. Held that- there is no allegation of fraud, misrepresentation or suppression of facts with intent to evade payment of duty. In absence of this, find no infirmity in the impugned Order and hence, the appeal is dismissed.

Summary

The Appellate Tribunal CESTAT, Kolkata heard an appeal filed by the Revenue against an Order-in-Appeal regarding imposition of penalty under sections 76 and 77 of the Finance Act, 1994. The Revenue contended that the demand was rightly confirmed as the respondents disclosed their taxable service activity during a personal hearing. However, the respondents argued that the demand was not sustainable as the show-cause notice was issued only for imposition of penalties, not for duty payment evasion. The Tribunal found no infirmity in the Order and dismissed the appeal. (2009 (3) TMI 448 - CESTAT, Kolkata)