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2011 (1) TMI 736 - AT - Service TaxDemand - Maintenance and Repair Service - Suppression of facts - department issued two show-cause notices for two different periods, demanding service tax along with interest and invoking penal provisions - CBEC Circular No. 137/167/2006-CX-4 dated 3-10-2007 - The appellant is not a new assessee and were holding service tax registration w.e.f. 12/01/2004 - In case of Union of India v. Rajasthan Spinning & Weaving Mills - (2009 -TMI - 33419 - SUPREME COURT OF INDIA), the Supreme Court has held that mandatory penalty under Section 11AC is imposable if conditions for penal liability spelt out in Section 11AC are fulfilled and payment of duty before issue of show-cause notice does not alter the liability for penalty - Appeal is disposed of
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