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2017 (8) TMI 517 - AT - Service TaxShort payment of Service Tax - payment of tax with interest before issuance of SCN - invocation of Section 73(3) and 73(4) - Held that: - Section 73(3) can be invoked only in a case where there is no suppression of fact on the part of the appellants. Otherwise in terms of sub-section (4) immunity under Section 73(3) is not available - the appellants knowingly that there is a short payment of service tax did not discharge the same. Therefore this is a clear case of suppression of fact on the part of the appellants. Accordingly, in terms of sub-section (4) of section 73, the immunity under 73(3) cannot be extended to the appellants - appeal dismissed - decided against appellant.
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