2010 (3) TMI 433

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e value of taxable service and has deposited the service tax after delay without providing any reasonable cause for delay? Held that- Assessee-respondent being a government undertaking no intention to evade tax. Thus, Tribunal rightly restored penalty imposed under section 76 and set aside penalty imposed by revisionary authority. Thus the order of Tribunal not interfered. - 16 of 2010 - - - Dat .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ance Act. When the Respondent had suppressed the value of taxable service and has deposited the service tax after delay without providing any reasonable cause for delay?" 2. Briefly the facts of the case are that the Respondent-Assessee is wholly Government owned Corporation. The Respondent entered into an Agreement with M/s. Hindustan Zinc Limited for supply of material on commission basis. On .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... er Section 78 of the Act is not warranted. 4. The Tribunal further set aside the penalty imposed by Commissioner under Section 76 and re-stored the amount of penalty imposed by Adjudicating Authority. The Tribunal re-stored the Order of Adjudicating Authority taking the view that Appellant is State Government Undertaking and have no intention to evade payment of tax and deposited the tax volunta .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X