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2012 (7) TMI 600 - CESTAT, KOLKATAPenalty under Sections 76,77 and 78 - assessee discharged the Service Tax liability on pointed out by the Department – the interest for the period in question is still outstanding - Held that:- As the assessee has paid entire amount of Service Tax, he also agreed to pay the said interest as due – waiver of penalty u/s 78 as though there was a delay in making the payment of the Service Tax same was not by way of suppression, misdeclaration etc., as the entire value of taxable services for the relevant period has been correctly shown in the Balance Sheet – as there was a delay in payment of Service Tax and the short payment was made good on being pointed out by the Department the Appellant are liable to penalty under Section 76 only.
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