CESTAT Directs Re-computation of Penalty for Non-payment of Service Tax prior to period 08.04.2011 in Accordance with Section 78(1) of Finance Act [Read Order]

By Shabna Rahim - On October 13, 2023 11:30 am - 2 mins read

Dismissal of registration - Income Tax Act - absence of assessee to determine genuineness - charitable trust - ITAT restores matter to CIT(E) - ITAT - re-adjudication - taxscan

The New Delhi bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) directed re-computation of the penalty which was imposed on the assessee for non-payment of service tax before the period of 08.04.2011 under section 78(1) of the Finance Act,1994. Export Inspection Agency, the appellant assessee was a body created under Section 7…

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