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2015 (1) TMI 1197 - CESTAT NEW DELHIPenalty u/s 76, 77 & 78 - service tax paid before issuance of show cause notice - outward goods transportation services - Held that:- As per the provisions of the section 73(3) of the Act, the show cause notice is not required to be issued when service tax along with interest has been paid by the assessee before issuance of show cause notice and there is no allegation against the assessee for fraud, collusion, willful misstatement, suppression of facts or having any malafide intention to not to pay any service tax. We have also gone through the show cause notice. In the show cause notice there is no specific allegations against the respondent that respondent had not paid by way of fraud, collusion, willful misstatement or suppress the material facts or was having any malafide intention of not to pay service tax. - although the Show cause notice was issued to the respondent which was not required to be issued as per section 73(3) of the Act. Therefore, we do not find any infirmity with the impugned order. Accordingly, the same is upheld and appeal filed by the revenue deserves no merit - Decided against Revenue.
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