Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2015 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (1) TMI 546 - AT - Service TaxImposition of penalty - suppression of facts - Validity of SCN - the appellant, without any protest, deposited the Service Tax with interest - Held that:- No case of suppression is made out against the appellant. Further, as the appellant have declared the expenses of service incurred specifically in its books of account and final account and subjected to audit by Revenue twice before further enquiry made by the Revenue, no case of suppression or any intention to evade duty is attributable to the appellant. I further hold that as the appellant has paid the Service Tax along with interest, soon after being so pointed out by the Revenue and in less than 7 days on grant of registration under the specific head, no show-cause notice was required to be issued and adjudicated in terms of the clear mandate under Section 73(3) of the Finance Act, 1994. Thus, I hold that the show-cause notice is bad in terms of Section 73 of the Finance Act, 1994 - Decided in favour of assessee.
|