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2017 (12) TMI 1030 - AT - Service TaxDelay in payment of service tax - demand of interest and penalty - extended period of limitation - Held that: - As far as the penalty under section 77 and 78 is concerned, I find that there is no suppression of fact in the present case. Therefore, the extended period of limitation cannot be invoked. Interest - Held that: - the service tax has been paid on R&D Cess but there was a delay in the payment of the same. But the appellant’s stand is that they have paid the interest which is disputed by the Revenue - the matter is remanded back to the original authority for fresh computation of interest after considering the submissions of both the parties. Appeal allowed in part and part matter on remand.
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