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2010 (11) TMI 426 - CESTAT, AHMEDABADPenalty u/s 76 - GTA service -The appellant was required to pay service tax as a recipient of GTA service and since they were not aware of this requirement, the service tax had not been paid - The appellant paid service tax on their own even though after some delay and filed the returns and during the scrutiny of the return only it was found by the department that there was delay in payment of service tax and hence the proceedings have been commenced and penalty has been imposed. Held that: the Central Board of Excise & Customs in the Circular No. 137/167/2006-CX-4 dated 3-10-07 has stated that in view of the provisions of Section 73(3), where service tax with interest is paid before issue of show cause notice no show cause notice should be issued - Hence,impugned order of penalty is set aside.
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