Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2013 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (7) TMI 508 - AT - Service TaxPenalty u/s 76, 77 and 78 - Service Tax and interest was paid by the assessee after summons were issued to them and investigation were initiated against assessee - It is not their case that they have paid tax and interest on their own - provision of Section 73(3) are not applicable when ingredients of Section 73(4) are present – Court relied on Bajaj Travels Ltd. Versus Commissioner of Service-tax (2011 (8) TMI 423 - DELHI HIGH COURT ) - Held that:- Assessee were also not entitled to benefit of 25% tax amount as penalty as they have not deposited 25% tax amount as penalty within one month of receipt of the order – penalties under Section 76 and Section 78 operate in different fields and penalty under Section 76 and Section 78 are imposable – appeal decided against asseessee.
|