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2012 (10) TMI 490 - CESTAT, AHMEDABADPenalty imposed under Section 76 and Section 78 – non-payment of service tax - appellant paid the full amount of service tax with interest before issue of show cause notice – Held that:- In the absence of any finding by both the lower authorities that service tax had been collected from all the customers, it cannot be said that there was deliberate intention to collect service tax and not to pay the same to the government.. Payment was made as soon as investigation was taken up, would show that this was a fit case for invocation of provisions of Section 73(3) of Finance Act, 1994 which provides that if service tax with interest is paid before issue of show cause notice, no further proceedings should be initiated – penalty set aside
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