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2015 (12) TMI 747 - CESTAT NEW DELHIPenalty u/s 76 - delayed payment of service tax - Held that:- Appellant has paid the service tax along with interest in their own detection. In these circumstances, show cause notice was not required to be issued as per the provisions of Rule 73(3) of the Act. But without application of mind, the show cause notice was issued and thereafter the same was adjudicated and penalty was also confirmed against the appellant. This shows the arrogance of the official for imposing penalty on the appellant. As discussed above, that the show cause notice was not required to be issued to the appellant. Therefore, I set aside the penalty imposed on the appellant - Decided in favour of assessee.
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