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2017 (11) TMI 1401 - AT - Service TaxPenalty u/s 76 and 78 - in a case where the assessee has paid entire amount of service tax along with interest and 25 % of service tax as penalty within 3 days of the issuance of the show cause notice, whether the proceedings can be concluded under Section 73(3) of the Finance Act, 1994 or not? - Held that: - it is a clear mandate of law that if a assessee paid entire amount of service tax alongwith interest and 25% of service tax as penalty within 30 days of the issuance of the show cause notice the proceedings shall be concluded - As appellant has compiled with the provisions, therefore, proceedings against the appellant is not sustainable - appeal allowed - decided in favor of appellant.
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