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2018 (2) TMI 1617 - AT - Service TaxPenalty - service tax is paid along with interest before issuance of SCN - applicability of Section 73(3) of the FA - Held that: - the appellant had paid the service tax along with interest before issue of show cause notice and accordingly as per Section 73(3) of the Finance Act, 1994, show cause notice should not have been issued as the Revenue has failed to bring on record any material to show that there was intention to evade payment of service tax. Further, the appellant paid the service tax in spite of the fact that they have not collected the same from their customers - Moreover, the issue relating to construction of complex services has been subject of litigation before various courts and the appellant was justified in not paying the service tax till it was pointed out by the Revenue. Appeal allowed - decided in favor of appellant.
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