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2014 (8) TMI 548 - AT - Service TaxWaiver of penalty where service tax has been deposited before issuance of SCN - assessee exceeded small scale exemption limit - Held that:- Section 73(3) not only covers the cases of payment of service tax on an assessee’s own ascertainment but also on the basis of tax ascertained by the Central Excise officers before service of the notice - the amount of Service Tax of ₹ 68,424/- paid prior to issue of the SCN can be held to have been paid under Section 73(3) of the Act. There is no provision in the said Section not to cover cases where returns may not have been filed. As such, equal penalty imposed in respect of the said amount of ₹ 68,424/- is set aside. As far as the amount of ₹ 34,212/- paid after the issue of the SCN, the penalty is imposable as this has been paid after the issue of SCN. The provisions of Section 80 will also not apply to a case, such as this, where the appellants have taken registration - Penalty reduced - Decided partly in favour of assessee.
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