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2014 (1) TMI 611 - AT - Service TaxPenalty u/s 76 - Delay in payment of service tax on repeated occassion - Held that:- According to proviso to sub-section 73(3) of Finance Act, 1994 if an assessee pays service tax with interest on the basis of ascertainment of a Central Excise Officer or on his own ascertainment and inform the department of such payment, no show-cause notice shall be issued unless the short payment has occurred because of suppression, fraud, willful mis-statement etc. for which separate provisions are available. In this case even though there have been several occasions on which there was delay in payment of Service Tax, in all such cases, Service Tax was paid with interest and there is no dispute that payment was made before the issue of show-cause notice. Section 73(3) of Finance Act does not differentiate between a habitual defaulter and a non-habitual defaulter. Therefore the issue is squarely covered by the statutory provisions and hence the impugned order cannot be faulted - Decided against Revenue.
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