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2013 (9) TMI 289 - CESTAT BANGALOREPenalty on service tax u/s 76 - appellant paid service tax with interest thereon some time before issue of the show-cause notice. - Held that:- No penalty under any of the provisions of the Act or the rules made thereunder shall be imposed in respect of payment of service-tax under the sub-section and interest thereon – as per section 73(3) explanation (2) - Sub-section 3 enables a person to quantify the amount of service tax to be paid by him and to pay it up under intimation to Central Excise Officer - sub-section (3) restrains the Central Excise Officer from issuing any notice under sub-section (1) of section 3 to the assessee in respect of the amount of service tax paid by him - penalty is uncalled for and set aside - appeal allowed in the favour of the assessee.
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