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2017 (7) TMI 721 - CESTAT ALLAHABADShort payment of tax - Man Power Recruitment or Supply Agency Services - tax with interest paid by appellant on being pointed out - Held that: - the SCN is bad to the extent of demand of ₹ 8,25,046/-, which was admittedly paid before the issue of SCN. Accordingly, the SCN, to this extent is not sustainable and accordingly, no penalty is also imposable on this amount, under any of the sections. So far, the balance demand of ₹ 1,25,055/-is set aside and the matter is remanded to the Adjudicating Authority, for redetermination, in accordance with law, after providing opportunity to the appellant of being heard and leading evidence. Appeal allowed in part and part matter on remand.
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