Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2014 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (1) TMI 1147 - AT - Service TaxDemand of service tax - Commission paid to foriegn agents - Penalty u/s 76 & 77 - Held that:- Appellant was informed of their liability to pay the service tax, the appellant promptly paid the same before issue of show-cause notice with interest. The entire amount of service tax due has been paid within the normal period. According to the provisions of Sec. 73(3) of the Finance Act, 1994 where an assessee pays the entire amount of service tax with interest as determined by himself or by the Central Excise Department, no show-cause notice shall be issued by the Central Excise officers and the amount paid is correct - Since the appellants have correctly paid the amount ascertained by themselves with interest before issue of show-cause notice and as the same is not in dispute, I consider that the show-cause notice should not have been issued in this case. Under these circumstances, appeal filed by the appellant is to be allowed - Decided in favour of assessee.
|