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2016 (11) TMI 241 - AT - Service TaxImposition of penalties - Manpower Recruitment and Supply Agency Services - invocation of Section 73(3) of the Finance Act, 1994 - Held that: - the appellant has discharged the entire service tax liability and part interest thereof before the issuance of show-cause notice and the balance interest was deposited as per the direction of the Tribunal in stay order No. S/1344/13/CSTB/C-I dated 24.09.2013. I find strong force in the contention raised by the learned Counsel that the issue is covered by the provisions to Section 73(3) of the Finance Act, 1994 as the demand is within the limitation. Accordingly, the service tax liability and interest thereof as confirmed by the lower authorities are upheld and the penalties are set aside - appeal disposed off - decided partly in favor of appellant.
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