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2010 (4) TMI 459 - CESTAT, AHMEDABADDelay in payment of service tax -Penalty -there was delay in payment of service tax on the part of the appellant.While paying the service tax, the appellant also deposited interest payable. Further, since there was delay in filing ST-3 return, the appellant also paid penalty of Rs. 2,000 under section 77 of the Finance Act, 1994, and is not contesting the same. SCN issued as the appellant had not paid interest correctly, thus demand of penalty u/s 76 and 77 made. Held that - since the date of presentation of cheque was not available on challan assessee could not treat date of cheque as dte of presentation of cheque thus interest has been correctlt demanded. But penalty u/s 76 set aside.
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