Service Tax – Things to consider to grant benefit of Section 80 of Finance Act, 1994

CESTAT, NEW DELHI BENCH B.S. Cable Network v/s. Commissioner of Central Excise  FINAL ORDER NOS. 200-201 OF 2012 – SM (BR) APPEAL NOS. ST/1190-1191 OF 2011-SM MARCH 19, 2012 ORDER 1. In both these appeals common dispute is whether penalty under Section 76 of Finance Act, 1994 shall be leviable, when the appellant says that taxes were paid leaving short amount of recovery on adjudication, learned Counsel submits that major amount of tax was paid when the appellant came to know that its liability arose. What that was left for recovery is small amount. So also there is a ...