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2017 (5) TMI 1569 - CESTAT HYDERABADPenalty u/s 76(1) of Finance Act, 1944 - part Interest not paid before issuance of SCN - invocation of extended period of limitation - Held that:- The appellant was issued a show cause notice invoking extended period in respect of very same issue. Subsequently also they have not discharged the service tax liability. They have not discharged entire amount of interest prior to issuance of show cause, and hence application of provision of Section 73(3) of Finance Act, 1994 which may not come to their help as also Section 18 of Finance Act, 1994 for the reason that they were held liable to pay interest by invoking extended period and have not done so - penalty upheld - appeal dismissed - decided against appellant.
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