Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2008 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (3) TMI 36 - CESTAT, BANGALOREPenalty - appellant paid commission to the foreign agents to procure export orders for their goods. Since the commission was paid in foreign exchange, the appellants were under misconception that they are not liable to pay Service Tax. However, when the departmental authorities informed that they are liable to pay Service Tax, they immediately paid the Service Tax along with interest much before the issue of SCN, penalty is not leviable in view of section 73(3) and CBEC Letter dated 3-10-2007
|