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Penalty u/s 78 not imposable in absence of deliberate intention to evade payment of service tax
Case Law Details
- Case Name
- Cable Vision Vs Commissioner of Central Excise and Service Tax (CESTAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Chennai
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Cable Vision Vs Commissioner of Central Excise and Service Tax (CESTAT Chennai)
CESTAT Chennai held that penalty under section 78 of the Finance Act, 1994 not imposable in absence of deliberate intention to evade the payment of service tax.
Facts- It is the case of the assessee that it had claimed input service tax credit to the extent of Rs. 34,31,074/-, however, the same was restricted to Rs. 4,56,032/-. It is contended that the Adjudicating Authority was correct in denying the CENVAT Credit for the reason that some of the invoices were without signature and that in certain ...
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