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2011 (3) TMI 173 - AT - Service TaxPenalty - The respondent paid the tax along with applicable interest before issue of show cause notice - The argument of the Revenue is that the respondent had not paid penalty equal to 25% of the service tax amount prescribed under Section 73(1A) and therefore, immunity available under Sections 76 and 77 cannot be granted - Section 73(1A) of the Finance Act, 1994 provides for conclusion of adjudication proceeding in the cases of willful suppression/fraud/collusion if the taxpayer pays service tax liability along with interest and a penalty equal to 25% of service tax amount, within a period of one month from the date of issue of SCNs - It is not open for the Revenue to say that penalty as applicable under Section 73(1A) is to be paid which has claimed benefit under Section 73(3) where show cuae notice is yet to be issued - Appeal is dismissed
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