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2014 (1) TMI 1557 - AT - Service TaxOutdoor catering service - Suppression of facts - Delay in payment - Penalty u/s 78 - Invokation of Section 73 - Applicant was not discharging the service tax liability promptly but they were paying service tax along with interest as applicable with delays ranging from 1 day to 293 days in different months - Held that:- allegations regarding suppression or other ingredients in terms of Section 78 were not raised in the show cause notice. This confirms the position that this is only a case of delay in payment of service tax and not a case of suppression of information - Decided in favour of assessee.
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