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2017 (10) TMI 1442 - CESTAT KOLKATAImposition of penalty - amount of service tax along with interest stands deposited by the appellant - Business Auxiliary Service - Held that:- The Commissioner (Appeals) observed that the service tax was actually paid on 14-6-2011. The interest was paid on 18-4-2013. The Commissioner (Appeals) observed that there is a long delay in payment of interest and therefore, Section 78 may be invoked - the findings of the Commissioner (Appeals) cannot be accepted for the reason that the delay in payment of interest cannot be construed as suppression of facts with intent to evade payment of tax. Therefore, the impugned order by the Commissioner (Appeals) cannot be sustained. The order passed by the adjudicating authority is upheld. The order of the Commissioner (Appeals) is set aside - appeal allowed - decided in favor of appellant.
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