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2013 (3) TMI 421 - CESTAT AHMEDABADShort payment of service tax - Deposited an amount without waiting for show cause notice - Proceedings were initiated by issue of show cause notice - Penalties under Sections 76, 77 & 78 - Section 73(1A) of Finance Act, 1994 - Held that:- view has to be taken that appellant has deposited the entire amount of service tax interest and penalty to the extent of 25%. If there is any surplus is left, the amount is required to be refunded. Since this requires the calculation of service tax interest and penalty, the matter is remanded to the original adjudicating authority for the limited purpose of calculating the actual service tax liability
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