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2012 (10) TMI 406 - AT - Service TaxLevy of Interest and Penalty on Service Tax paid on GTA Services - Held that:- Interest and penalty cannot be imposed as there is no failure to pay the duty at the time Liability to pay arises.As decided in case of [CCE v. Nahar Industrial Enterprises Ltd.2010 (5) TMI 608 - PUNJAB AND HARYANA HIGH COURT], Payment made initially through Cenvat credit was a good discharge of the tax liability and hence there cannot be a demand for interest. Tax paid again in cash only to avoid unnecessary litigation cannot be a reason to demand interest and as there was no delay in payment of Tax Liability Penalty cannot be imposed.
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