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2016 (11) TMI 243 - AT - Service TaxImposition of penalties - Section 73(3) of the Finance Act, 1994 - Held that: - the tax liability and the interest have been discharged before the issuance of the show-cause notice and on being pointed out by the authorities. Provisions of Section 73(3) of the Finance Act, 1994 categorically provided that if the service tax liability and the interest thereof is paid on their own or on pointed out by the lower authorities, there is no need to issue the show-cause notice. This view was upheld by the Hon'ble High Court of Karnataka in the case of CCE, Bangalore v. Adecco Flexione Workforce Solutions Ltd. [2011 (9) TMI 114 - KARNATAKA HIGH COURT] In view of the foregoing, invoking provisions of Section 80 of the Finance Act, 1994, I set aside the penalties imposed on the appellant while upholding the service tax liability and interest thereof - appeal disposed off - decided partly in favor of appellant.
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