Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (4) TMI 751 - CESTAT KOLKATAPenalty - whether penalty u/s 76 of the FA, 1994 is required to be imposed upon the appellant when Service Tax involved, along with interest, was paid by the appellant before the issue of SCN? - Held that: - Once full disclosure of tax liability has been made in the ST-3 Returns then it cannot be said that appellant had any motive to evade payment of Service Tax. At the same time a penalty provided u/s 76 of the FA, 1994 cannot be interpreted to mean that in each and every case of delayed payment penalty is required to be imposed when entire tax liability required to be paid has been fully disclosed in the ST-3 Return - penalty set aside - appeal allowed - decided in favor of appellant-assessee.
|