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2013 (7) TMI 488 - AT - Service TaxPenalty - Relief u/s 73(3) - whether Commissioner (appeal) is right in concluding that service tax along with interest has been paid prior to the a issue of Show Cause Notice along with some portion of interest Commissioner (Appeal) had misinterpreted – the CESTAT order and the judgement of Nischint Engineering Consultant Pvt. Ltd Vs. Commr. Of C. Ex., Ahmedabad (2010 2010 (5) TMI 90 - CESTAT, AHMEDABAD) both - Order clearly states that Show Cause Notice ought to have been issued after tax has been paid with interest - interest on delayed payment amounting to ₹ 771/was not paid before issue of Show Cause Notice (4.3.2008). - Commissioner (Appeal) was not correct in dropping penalty as requirement of Section 73 was not fulfilled - no justification in dropping the penalty - Order of commissioner (Appeal) set aside – appeal decided in favour of revenue.
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