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2016 (2) TMI 110 - AT - Service TaxLevy of Interest and penalty - validity of the addendum issued after the date of order-in-original - telephone services - It was contended that When the amount of tax demanded is not payable there is no question of charging interest on delayed payment and no question of imposition of penalty. - Held that:- the appellant is right in asserting that after the issuance of the Order-in-Original, the adjudicating authority became functus officio and therefore he could not have issued the addendum which essentially imposed penalty at least not without notice to it - appeal against the addendum dated 27.09.2001 allowed - Decided in favor of assessee.
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