Delhi High Court cuts service tax penalty to Rs. 4.5 lakh
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Hospitech Management Consultants Pvt Ltd v. Principal Commissioner of Central Goods and Services Tax
Source & Citation
CaseHospitech Management Consultants Pvt Ltd v. Principal Commissioner of Central Goods and Services Tax
Publication statusTo be published soon
Hospitech Management Consultants Pvt Ltd challenged CESTAT’s orders that had upheld service tax liability for the normal period with interest and imposed penalty under section 78. Before the High Court, the appellant confined the appeal to the reduced penalty of Rs. 4,50,000, while the demand relating to CENVAT credit and the Rs. 5,000 penalty under section 77 had already attained finality and was not in issue.
The court considered the appeal only on the penalty question and did not disturb the rest of the tribunal’s decision. The result is that the reduced penalty of Rs. 4,50,000 was sustained, and the appeal was disposed of accordingly.