Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2013 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (12) TMI 789 - CESTAT AHMEDABADDemand of service tax - Penalty under Sections 76 & 78 - GTA Services - Suppression of duty - Held that:- both the lower authorities have taken the view that mere non payment of service tax amounts to suppression and the circumstances under which omission/shortly be occurred have not been discussed and considered. Further, I also find that according to provisions of Section 73(3) of Finance Act, 1994, even if the amount was ascertained by audit party, if the assessee pays the amount before issue of show cause notice, unless suppression/fraud/collusion to evade duty has been found no show cause notice could have been issued. After going through the records, I find that both the lower authorities have not given enough justification for invoking suppression in this case. There was no need for issue of show cause notice and initiating proceedings against the appellant - Decided in favour of assessee.
|