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2015 (11) TMI 652 - AT - Service TaxDelay in payment of service tax - GTA Service - Non payment of interest - Imposition of penalty - Power of AC / DC to adjudicate the case u/s 83A where the amount involved is more than ₹ 5,00,000/- Held that:- Section 83A is applicable only when penalty is to be adjudged. It is not applicable to amount of tax. - CA has not contested the interest which has already been paid and which is liable to be paid as per the recent decision of the Hon’ble High Court of Bombay wherein it has been held that interest becomes automatically payable once the principal is paid even they demand. - demand for interest is upheld and penalty is set aside. - Decided partly in favour of assessee.
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