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No Penalty can be imposed U/s. 76 or 77 for delay in Payment of Service tax
Case Law Details
- Case Name
- Commissioner of Central Excise Vs M/s Pensol Industries Ltd. (Jharkhand High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Jharkhand High Court
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HIGH COURT OF JHARKHAND
Commissioner of Central Excise, Ranchi
versus
Pensol Industries Ltd.
PRAKASH TATIA, CJ.
AND ALOK SINGH, J.
TAX CASE NO. 16 OF 2003
FEBRUARY 4, 2013
ORDER
1. Heard learned counsel for the parties.
2. The petitioner is aggrieved against the order of Customs, Excise & Service Tax Appellate Tribunal, Eastern Bench, Kolkata (CESTAT) passed in Appeal ESM-58/03 dated 27.06.2003. The CESTAT upheld the order of the Commissioner of Central Excise (Appeals), Ranchi dated 27.02.2003 and held that the assessee is not liable to pay the penalty in view of the Explanation appende...
