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2012 (9) TMI 703 - AT - Service TaxDemand of service tax, interest and penalty - Service Tax demand of Rs. 10,83,975/-. During pendency of the appeal the appellant has already deposited Rs. 12,14,786 – Held that:- Once the appellate authority did not bring the questionable conduct of the appellant, amount deposited by the appellant shall be appropriated towards service tax, which remains undisputed all through and the balance shall be appropriated towards penalty to the extent of 25% of the service tax demand. Interest, if any, shall become payable. there shall be no levy of penalty under section 76 but penalty shall be payable under section 77 of the Finance Act, 1994. requirement of pre-deposit waived
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