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2019 (1) TMI 1108 - CESTAT CHENNAIPenalty u/s 77 and 78 of the Finance Act, 1994 - short payment of service tax - Manpower Recruitment and Supply Agency Services - appellant has paid up the tax demand along with interest before the issuance of Show Cause Notice - Held that:- It is seen that the Show Cause Notice is dated 03.09.2009 whereas the appellant has paid up the demand on 26.02.2009 and 31.03.2009 and interest on 31.03.2009. It is evident that the appellant has indeed paid the demand along with interest much before the issuance of the Show Cause Notice - Sub-Section 3 of Section 73 of the Finance Act, 1994 would come into application and the penalty imposed, therefore, cannot sustain - appeal allowed - decided in favor of appellant.
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