Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2013 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (5) TMI 56 - AT - Service TaxPenalty - u/s 73 - Appellant had not paid the differential service tax during the material period in question but has paid the same on being pointed out by the audit party and claimed that they have paid the entire tax before the issuance of notice. – Held that - The appellant having discharged the entire service tax liability before the issuance of notice has correctly sought the invocation of the provisions of Section 73(3) of the Finance Act, 1994 which talks about non issuance of SCN for imposition of penalties. I find that the appellant was correct in bringing to my notice that the judgment of the Hon’ble High Court of Gujarat in the case of Rita Dyeing & Printing Mills (P) Ltd. [2012 (10) TMI 501] will squarely cover the issue in his favour. In view of the foregoing, the entire demand is set aside as already paid twice and the penalties imposed under Section 73(3) of the Finance Act, 1994 are also set aside.
|