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2017 (12) TMI 714 - AT - Service Tax
Short payment of service tax - short paid amount was paid on being pointed out - demand of interest with penalty u/s 78 - Held that: - the appellant has paid the service tax along with interest much before issuance of SCN and therefore SCNshould not have been issued to the appellant in view of section 73(3) of the FA, 1994 - there is no suppression of material fact on the part of the appellant and therefore the imposition of penalty u/s 78 is not warranted.
Also, it is a case of revenue neutrality because the appellant are entitled to take credit of service tax paid by them under the provisions of 66A of FA, 1994.
Appeal allowed - decided in favor of appellant.