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2016 (1) TMI 886 - AT - Service TaxLevy of penalty - appellant has discharged 25% of the amount of service tax on 05/03/2014, while they received the order-in-original on 28/01/2014 - advance payment for construction work - appellant has already discharged service tax liability before issuance of the show cause notice and also discharged interest liability on issuance of the show cause notice. - Held that:- the period for discharging service tax and penalty has been extended to 90 days if the value of the service tax is less than ₹ 60 lakhs during any of the years, which I find in this case is to as, per annexure to show cause notice. Accordingly, accepting the amount of penalty paid by the appellant as sufficient compliance to Section 78 of the Finance Act, 1994, the appeal is disposed of.
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