LAWS(CE)-2008-3-178

COMMISSIONER OF SERVICE TAX Vs. A.T. KEARANEY LTD.

Decided On March 28, 2008
COMMISSIONER OF SERVICE TAX Appellant
V/S
A.T. Kearaney Ltd. Respondents

JUDGEMENT

(1.) HEARD both sides.

(2.) REVENUE filed this appeal against the impugned order whereby, in the review order, the Commissioner of Service Tax held that the respondents has sufficient reasonable ground for invoking provisions of Section 80 of Finance Act. Hence, it is a case of non -imposition of penalty.

(3.) PRESENT appeal is mainly on the ground that there was no reasonable ground to invoke Section 80 of the Finance Act and the reasonable cause which was beyond the control of the assessee i.e. a cause which prevented the assessee from acting under the normal circumstances.