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2010 (1) TMI 239 - AT - Service TaxPayment of service tax before issuance of SCN Section 78 states that if the service tax is paid together with interest within 30 days of the receipt of the Order-in-Original, the penalty is to be reduced to 25% - order of commissioner (appeals) reduced penalty upheld
The Appellate Tribunal CESTAT, Chennai upheld the reduction in penalties imposed on the assessees under Sections 76 and 78 of the Finance Act, 1994 by the Commissioner, Central Excise (Appeals). The penalty was reduced as the assessees paid the service tax with interest before the Show Cause Notice was issued. The Tribunal dismissed the Revenue's appeal for enhancement of penalty, stating that Sections 76 and 78 are mutually exclusive. (Case citation: 2010 (1) TMI 239 - CESTAT, CHENNAI)
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