Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2008 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (9) TMI 293 - AT - Service TaxDemand and Recovery of Service Tax – Deposit before issuance of SCN – Penalty - In the scheme of Customs, Central Excise and Service Tax, the officers perform various functions. One function is an executive function where they initiate search, seizure, etc., then issue of show-cause notice. In another capacity, they carry out adjudication. They have to do the quasi-judicial function also. In any case, the order of the Adjudicating Authority is not final. – Further appellants had made a point that the extended period cannot be invoked in the absence of suppression facts. On 11-12-2003, an amount of Rs. 15,50,000 has been paid. On 17-12-2003, a sum of Rs. 80,000 has been paid. On 20-12-2003, a sum of Rs. 38,522 has been paid. On 7-1-2004, an amount of Rs. 30,000 was paid. Thus the show-cause notice according to the appellants was received on 18-12-2003 – Since the major amount has been paid before issuance of SCN, penalty set aside.
|