Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2014 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (10) TMI 768 - AT - Service TaxImposition of penalties u/s 76 - discharge of the service tax liability with interest before issuance of show cause notice - held that:- Appellant was informed about the short payment of tax by the Jurisdictional Range Officer to which he complied by discharging the said Service Tax Liability by cheque dated 29-9-2009 and informed Range Officer. Secondly, the First Appellate Authority recorded in the impugned order that show cause notice was issued on 14-9-2009 which is factually incorrect and I find that the show cause notice has been issued on 14-9-2010. That is almost after a year the said short payment was made good with interest. In my view the provision of Section 73(3) of the Finance Act, 1994 are directly applicable to this case - Decided in favour of assessee.
|