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2017 (1) TMI 1582 - AT - Service TaxDemand of Interest and Penalty, without demand of service tax - short payment of service tax - scope of SCN - Held that: - In the case of Total Security System [2007 (12) TMI 157 - CESTAT MUMBAI], the same issue came up before this Tribunal wherein it was held that this is not legally sustainable to impose interest & penalty if demand is not confirmed. Admittedly, in this case the SCN has not been issued to the appellant to demand of interest only and to impose penalty. As no demand of service tax has sought to be confirmed by way of show cause notice against the appellant, interest and penalty cannot be demanded - the demand of interest and imposed penalty are not imposable on the appellant - appeal allowed.
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