Merely because revenue detected a case that does not
ipso facto invite penal consequence
unless ingredients of penalty in respect of each incidence of levy are brought
to record.
Assessee was engaged in providing different types of
services, when department sought information from him, he took registration and
paid Service Tax amount. However, in adjudication, penalties were imposed.
Commissioner (Appeal) though upheld other penalties, reduced penalty imposed
u/s. 78. The Tribunal held that in absence of questionable conduct on the part
of assessee, penalty was to be set aside.
Shobha Lal
Solanki V. Commissioner of Central Excise, Jaipur-II – CESTAT, NEW DELHI BENCH.
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