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2018 (3) TMI 186 - AT - Service TaxPenalty - tax alongwith interest paid before issuance of SCN - Held that: - Section 73(3) is very clear as it says that if the tax is paid along with interest before the issuance of the SCN, then in that case, SCN need not be issued - In the present case, it is on account of bona fide mistake that the service tax was not paid and as soon as it was pointed out by the audit party, the assessee paid the service tax along with interest - in the case of Geneva Fine Punch Enclosures Ltd., [2011 (1) TMI 746 - KARNATAKA HIGH COURT], the Hon'ble high Court of Karnataka has held that if the duty is paid along with interest before the issuance of the SCN, then the penalty cannot be imposed - appeal allowed - decided in favor of appellant.
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