Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2009 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (1) TMI 214 - CESTAT, AHMEDABADInterest and Penalty for delayed payment of Service Tax and delayed filing of Return - A combined reading of the above provisions would show that if the service tax with interest is paid by the assessee himself on the basis of his own assessment and if his assessment is wrong, he pays the differential tax immediately on being pointed out by the Central Excise Officer, the Central Excise Officer shall not issue a show cause notice to him for recovery of differential duty interest etc.. The sub-section (4) of Section 73 clearly provides that when duty has not been paid because of fraud/suppression/misdeclaration etc. or it involves contravention of any of the provisions of the law with an intention to avoid payment of service tax, the provisions of sub-section (3) would not apply. - applicants have made out a strong prima facie case and accordingly stay petition is allowed
|