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2017 (9) TMI 1785 - CESTAT BANGALOREAdjustment of amounts paid by them during the pendency of the adjudication and the appeal proceedings - refund of excess amount - Held that:- Any amounts paid by an assessee or a litigant during the pendency of the appeal should be construed as an amount paid in respect of the said litigation and there being finality of the order of the Tribunal that extended period cannot be invoked by the show cause notice dated 21-3-2006, the amount which has been deposited by the appellant needs to be refunded to him after adjusting the confirmed duty liability and the interest thereof. Penalty u/s 76 of FA - Held that:- This is a fit case to invoke provisions of Section 80 of the Finance Act, 1994 and set aside the penalty as appellant having been litigating the issue for liability to pay tax as a State Government Body, has made out a case for invoking the said provisions - penalty set aside. Appeal disposed off.
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