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2017 (9) TMI 1323 - AT - Service TaxCargo Handling service - short payment of service tax - tax with interest paid before issuance of SCN - penalty - Held that: - the assessee has paid the entire duty demand along with interest before issuance of SCN and the same has been appropriated as per the order-in-original passed by the adjudicating authority. In such circumstances, the adjudicating authority ought not to have imposed penalty u/s 78 of the Act, as sub-section 3 of Section 73 states that no penalty is to be imposed when the demand, interest has been paid before issuance of SCN - imposition of penalty is unwarranted and the same is set aside - appeal allowed - decided in favor of appellant.
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