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2014 (1) TMI 205 - CESTAT CHENNAIDemand of service tax - Delay in payment of service tax - Penalty u/s 76 & 77 - Held that:- there has been a delay in payment of service tax. However, the appellant has paid entire amount of tax before issue of show cause notice. Out of total amount of Rs.17,000/- due as interest, an amount of about Rs.5192/- was paid. Only 12,968/- was paid subsequent to issue of SCN. Considering the provisions of section 73 the Show Cause Notice Should have been issued for recovery of amount short paid only. Considering this aspect Penalty imposed is disproportionate to the facts of this case and therefore penalty is reduced considering the amount of interest which was not paid before issue of SCN - Decided partly in favour of assessee.
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