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2014 (1) TMI 1609 - CESTAT MUMBAIWaiver of pre-deposit of penalties - Business auxiliary service and cargo handling service - Held that:- Provisions of Section 73(3) of the Finance Act are interpreted by the High Court in the case of Adecco Flexione Workforce Solutions Ltd. (2011 (9) TMI 114 - KARNATAKA HIGH COURT). As per the provisions of Section 73(3) of the Finance Act, where the tax has been paid along with interest, no notice shall be served. In the present case as the service tax along with interest has been paid before issuance of the show cause notice. The provisions of Section 73(3) of the Finance Act prohibit issuance of show cause notice for recovery of penalties. I find that in the present case there is no allegation of suppression, therefore the impugned order whereby the penalties under Sections 76, 77 and 78 of the Finance Act are imposed, are set aside - Stay granted.
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