Discretion was available to the appellate authority only within ...

Appellate Authority Can't Reduce Penalties Below Legal Minimum; Lower Authority Reductions Unsustainable.

February 4, 2014

Case Laws Service Tax AT

Discretion was available to the appellate authority only within the minimum value - reduction in penalty by the lower authority below the minimum prescribed is not sustainable in law - AT

View Source

← Previous Next →

Discretion was available to the appellate authority only within ...

Appellate Authority Can't Reduce Penalties Below Legal Minimum; Lower Authority Reductions Unsustainable.

February 4, 2014

Case Laws Service Tax AT

You may also like:

Reduction in the quantum of redemption fine and penalty - There is no statutory prescription that the penalty should not be reduced by the appellate authority - HC

The case pertains to the import of restricted goods, specifically marbles and mosaics, under the Import Policy at a value lower than the Minimum Import Price notified by...

Levy of penalty - mis-declaration of goods - unflavoured boiled supari - reduction of the penalty under section 112 by the Commissioner (Appeals) - according to Revenue...

Contravention of Sections 8(1) and 9(1)(f)(i) of the Foreign Exchange Regulation Act, 1973 - receiving foreign exchange payments in 1996-97 through fake export documents...

Para 4.49 (b) of Handbook of Procedures, 2023 amended. If Export Obligation fulfilled in quantity but shortfall in value, no penalty if minimum Value Addition achieved....

Penalty - Confiscation of foriegn currency - carrying currency in excess of prescribed limit - penalty reduced - AT

The impact of imposing penalty and purpose of reduced penalty not fulfilled - deterring the appellant from repeating the offence - Continued violation of policy...

CESTAT, an Appellate Tribunal, addressed the issue of classifying services as either business auxiliary or legal services. The appellant provided Legal Consultancy...

Stay petition before appellate authority - CBDT circular regarding stay of demand does not seem to bind the appellate authority, though it binds at the lower echelons.

Benefit of Amnesty Scheme - Penalty levied u/s 271D and 271E - When a specified sum is so provided as the penalty, such specified sum is the minimum penalty payable....

The subordinate authority is not empowered to supersede the orders passed by the appellate authority and an administrative discipline requires that the subordinate...

Penalty u/s 78 - the provisions that shall apply are those existing at the time of commission of the offence. Therefore, there was no scope for the lower appellate...

Quantum of penalty u/s 114 of CA - Power of Commissioner (Appeals) to reduce the penalty - It is not the case that penalties imposed under the provisions is a mandatory...

Benefit of reduced penalty - penalty not deposited - get the benefit of reduced penalty of 25% of the service tax (ST) u/s 78(1) of the FA, 1994, assessee required to...

The CESTAT held that the imported betel nuts were rightly classified under CTH 0802 8030. While the minimum import price fixed by DGFT could not be treated as tariff...

Quick Updates: