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2017 (12) TMI 284 - AT - Service TaxPenalty u/s 78 - Delayed payment of service tax - payment of tax with interest on being pointed out but before issuance of SCN - invocation of Section 73(3) whether justified or not? - Held that: - SCN can be waived u/s 73(3) only when there is no suppression of fact or malafide intention with intend to evade payment of duty and the amount of service tax liability alongwith interest is paid by the assessee before issuance of the SCN. In Section 73(4) of the Act, it is provided that if the non-payment of service tax is on account of suppression, mis-declaration, fraud, collusion etc. the provision of Section 73(3) is not applicable - The appellant by not declaring the correct value despite collecting the service tax and non-payment thereof fall under the provisions of Section 73(4) of the Act, therefore not entitled for the immunity as provided u/s 73(3) of the Act. Penalty upheld - appeal dismissed - decided against appellant.
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