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2016 (9) TMI 239 - AT - Service TaxDemand of interest - Section 75 of the Finance Act, 1994 - construction service in respect of commercial or industrial building or civil structures discharge of service tax when demanded as ascertained by himself failure to pay interest on demand SCN for the demand of interest Held that: - provisions of Section 75 would apply even in the case wherein an assessee deposits service tax liability on his own ascertainment and there is no need to issue any show cause notice to an assessee for the demand of the interest as in the case in hand - the appellant himself should have calculated and paid the interest on service tax amount, ascertained by him. Imposition of penalties - Section 77(2) and Section 76 of the Finance Act, 1994 Held that: - the first appellate authority has already extended the possible relief under the law to the appellant by reducing the penalty imposable under section 76. No further relief granted penalty imposed under section 77(2) of the Finance Act, 1994.
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