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2014 (3) TMI 544 - CESTAT MUMBAIPenalty u/s 77 - Applicant had already deposited 25% of the penalty under Section 78 - Held that:- The assessee has paid both the service tax and interest for delayed payments before issue of show cause notice under the Act. Sub-Sec.(3) of Sec. 73 of the Finance Act, 1994 categorically states, after the payment of service tax and interest is made and the said information is furnished to the authorities, then the authorities shall not serve any notice under Sub-Sec.(1) in respect of the amount so paid - Therefore, penalty u/s 77 is set aside - Following decision of CCE vs. Adecco Flexione Workforce Solutions Ltd. [2011 (9) TMI 114 - KARNATAKA HIGH COURT] - Decided in favour of assessee.
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