2010 (6) TMI 284 - AT - Service Tax

Cum-tax benefit Assessee not collected tax from their customers - waiver of penalty under section 80 of the Finance Act, 1994 Held that - matter to the lower appellate authority for the limited purpose of considering the claim of the appellant for recalculation of the tax amount allowing them cum-tax benefit and also their claim for waiver of penalty under section 80.

Summary

The Appellate Tribunal CESTAT NEW DELHI upheld the tax demand but remanded the case to the lower appellate authority for reconsideration of the appellant's claim for cum-tax benefit and waiver of penalty under section 80 of the Finance Act, 1994. The appeal was partly allowed by way of remand.