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2016 (3) TMI 853 - AT - Service TaxWaiver of penalty imposed under Section 76 of the Finance Act, 1994 - Show cause notice was served under Section 73(1) before the enactment of Finance Bill 2015 but no order has been passed before the date of enactment - Appellant discharged the entire service tax along with interest prior to issuance of show cause notice - Held that:- the provision of amended Section 76 shall be applicable. As per amended Section 76 w.e.f. 14.5.2015, if the Service Tax and interest is paid within 30 days from the date of service of notice under Sub-section (1) of Section 73 of the Act, no penalty shall be payable and proceedings in respect of such service tax and interest shall be deemed to have been concluded. Here, the show cause notice was issued on 16.10.2014 and the adjudication order was passed on 18.8.2015 and the appellant have discharged the entire service tax along with interest prior to issuance of show cause notice as clearly appearing in the show cause notice itself. Therefore, in view of the aforesaid amended provision in terms of Section 78B(1) (b) read with Section 76 (1) proviso clause (i), the appellant is not liable to penalty under Section 76 of the Act. Therefore, the penalty imposed under Section 76 is waived. - Decided in favour of appellant
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