2007 (8) TMI 99 - AT - Service Tax

Penalty(Service tax) - Appeal filed by appellant against revision order of Commissioner though which enhanced the penalty amount without considering that appellant pay its liability as per direction and surrendered our registration - Tribunal set aside revision order

Summary

The Appellate Tribunal CESTAT, Mumbai overturned the Order-in-Revision by the Commissioner of Central Excise, reducing the penalty imposed on a Tour Operator from Rs. 17,127 to Rs. 1000. The appellant had already paid the tax and penalty for delay in tax payment and filing returns. The Tribunal found no grounds for the penalty enhancement and allowed the appeal.