Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (12) TMI 716 - CESTAT BANGALOREValidity of SCN - whether the SCN is time barred? - service tax collected but not paid - Held that: - immediately on pointing out by the audit, the respondent paid entire amount of service tax along with interest and even excess amount of service tax was paid by the respondent. Further, it has been explained by the respondent that why they could not pay service tax in time as they were regularly paying their service tax liability for the last four to five years - demand with interest upheld. Penalty - Held that: - as the respondent is not disputing their service tax liability along with interest. The same has been accepted by the respondent. Further, the excess amount paid by the respondent has been refunded; in that circumstance, the provisions of Section 73(3) of the Act are invokable, therefore, no penalty is imposable on the respondent. Appeal allowed in part.
|