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2017 (4) TMI 941 - AT - Central ExciseImposition of penalty - case of appellant is that appellant had paid the entire service tax alongwith interest in regard to BAS services even before issuance of SCN - Held that: - Appellant has paid service tax of ₹ 3,56,681/- alongwith interest in regard to GTA service prior to issuance of SCN. A small amount of ₹ 1,38,050/- stands unpaid with regard to GTA services. Therefore, the confirmation of entire demand and equal penalty imposed on the entire service tax u/s 78 of FA is unjustified. The penalty to the extent that has been paid by appellant prior to issuance of SCN requires to be set aside - The impugned order is modified to the extent of revising the penalty u/s 78 to the amount of service tax short paid by the appellant to the tune of ₹ 1,38,050/-. The penalty imposed u/s 77 is sustained - appeal disposed off - decided partly in favor of appellant.
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