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2015 (11) TMI 1186 - AT - Service TaxLevy of penalty - Appellant have deposited the payment of service tax and interest and intimated to the department on 23/2/2010 i.e. which is before the issuance of show cause notice which was issued on 29/2/2012. - Transportation charges - Reverse charge mechanism - Held that:- when the service tax alongwith interest admittedly paid immediately after pointed out by the officers, show cause notice should not have been issued in terms of Section 73(3) of Finance Act, 1994 - no show cause notice should have been issued and consequently no penalty should have been imposed - Levy of penalty set aside. - Decided in favor of assessee.
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