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2013 (10) TMI 961 - CESTAT AHMEDABADPenalty u/s 76, 77, and 78 - service tax with interest deposited before issuance of show cause notice - import of services - Held that:- appellant herein had been charged with non-discharge of Service Tax liability under the provisions of Section 66A of the Finance Act, 1994 on the fees paid to ICICI Bank Hongkong. On being pointed out, the appellant herein has paid the amount of Service Tax liability and interest thereof on 11.06.2010. Subsequently, show cause notice was issued to the appellant on 26.05.2011 for appropriation of the amounts paid and also for imposition of penalty. We find that the provisions of Section 73(3) of Finance Act, 1994 may be attracted. Prima facie, we are of the view that the penalty imposed on the appellant may not be warranted as the appellant has paid the entire amount of Service Tax liability and interest thereof before issuance of show cause notice - stay granted.
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