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2010 (8) TMI 379 - AT - Service TaxUnder sections 76, 77 and 78 - Demand of interest and the penalties imposed - The respondents had wilfully suppressed the fact of providing taxable service and evaded the tax due; they wilfully failed to follow the statutory provisions - As per the ratio of the Apex Court judgment in the case of Union of India v. Rajasthan Spg. & Wvg. Mills (2009 -TMI - 33419 - SUPREME COURT OF INDIA), the liability to penalty under section 11AC of the Act did not stand excluded at the threshold for the reason that the assessee who was otherwise liable to pay interest under section 11AC had discharged the tax and the interest due before the issue of show cause notice. The ratio applied to similar penal provisions of the Act.
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