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2015 (1) TMI 285 - AT - Service TaxPenalty u/s 76, 77 & 78 - Commercial or Construction Services - entire duty liability along with interest was paid before issue of show cause notice - Held that:- Appellant was discharging tax liability up to September 2004 and thereafter stopped making the payment of Service Tax No ST-3 returns was filed by the appellant after September 2004. Once appellant was aware of the fact that service tax on the services provided was paid earlier, it cannot be considered that there was no intention to evade payment of tax by suppression when appellant was not even filing the statutory returns of the tax which he was paying earlier. Accordingly, it is held that penalties under Section 78 of the Finance Act, 1994 is imposable. As per the provisions contained in Section 73 of the Finance Act, 1994, during the relevant period, if an appellant pays the entire service tax along with interest including 25% of the Section 78 penalty then no show cause notice was required to be issued and proceedings are considered as concluded. Where no show cause notice is required to be issued then penalties under Section 76 and 77 of the Finance Act, 1994 also get waived and no show cause notice is required to be issued for imposition of such penalties - Decided partly in favour of assesse.
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