Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2016 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (9) TMI 1360 - CESTAT MUMBAIPenalty u/s 78 - payment of duty with interest before issuance of SCN - Held that: - full payment of tax and interest was made before issue of show cause notice is apparent. There is also no reason to attribute mala fide intent to evade tax as the shortfall was less than 3% of total dues. Surely, no prudent business entity would jeopardize their chances of amnesty by deliberate non-payment of such paltry amount - imposition of penalty is unwarranted - appeal allowed - decided in favor of appellant.
|