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2017 (11) TMI 1733 - AT - Service TaxPenalty u/s 76 and 78 of FA - Contravention of section 73 of the Finance Act, 1994 - it is alleged that assessee had not disclosed the receipt of services to the department and did not pay the service tax on these services until pointed out by the audit team - Held that:- The appellant has paid the service tax liability immediately on pointing out the same by the audit and the appellant has paid the service tax along with interest prior to the issue of show cause notice and therefore the case of the appellant is covered under section 73(3) of Finance Act, 1994 - the revenue has not brought any evidence to show that there was suppression on the part of the appellant - penalty set aside - appeal allowed - decided in favor of appellant.
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