Bangalore CESTAT on section 80 of the Finance Act, 1994 -
Court :
CESTST
Brief :
Section 80 of the Finance Act, 1994 - Penalty- Not to be imposed in certain cases -Assistant Commissioner dropped penalty proceedings against assessee on finding that certain factors created confusion in mind of assessee which was a reasonable case on part of assessee to pay tax on time and he had paid service tax before issuance of show case notice - However, revisional authority set aside above order and imposed penalties on assessee - Tribunal in case of Majestic Mobikes (P.) v. CST [2008]16 STT 296 (Bang- cestat) had examined vary similar issue and set aside a like order passed by revisionary authority - Whether following above decision of Tribunal impugned order was to be set aside - Held, yes [Para 5]
Citation :
Vinayaka Travels v. Commissioner of Service tax , Banglore
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