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2014 (1) TMI 826 - AT - Service TaxDelay in payment of service tax - Stevedoring and C&F Agents service - Storage and Warehousing - Payment made before issue of SCN - Penalty u/s 76 & 77 - Held that:- in this case there is no allegation of any suppression or misrepresentation in the SCN and no penalty was proposed or imposed under section 78. In such a situation, any element which would bar the provisions under section 73 (3) cannot be considered to have existed - Revenue did not deal with a situation where tax amount and interest amounts have been paid before issue of SCN. In the present case, payment made should have been accepted for final closure of the dispute - Since the appellant has not filed ST-3 returns for other services either I do not find any reason to interfere with the penalty imposed under Section 77 - appeal partially allowed by setting aside penalty imposed under Section 76 but confirming the penalty imposed under Section 77 - Decided partially in favour of assessee.
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