2010 (3) TMI 271 - AT - Service Tax

Penalty- the appeal was filed challenging penalties only and there was no challenge against the levy of service tax and interest. Held that- it was found that no penalty is imposable in this case by invoking Section 80 of Finance Act, 1994, I set aside the penalties imposed on the appellant.

Summary

The Appellate Tribunal CESTAT, Ahmedabad addressed a mistake in an order related to a demand for service tax, interest, and penalty. The appeal focused on penalties only, not the levy of service tax and interest. The order was modified to set aside the penalties imposed on the appellant under Section 80 of the Finance Act, 1994.