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2018 (7) TMI 440 - AT - Service TaxCommercial or Industrial Construction Service - non-filing of returns - non-payment of Service Tax - allowance of cum-tax benefit - Held that:- The benefit of calculation of Service Tax payable with the cum tax benefit is allowable to the Appellant - Once the cum tax benefit is extended, the total demand for Service Tax works out to ₹ 26.17 lakhs. It is seen that the Appellant has already deposited Service Tax amounting to ₹ 27.53 lakhs along with applicable interest even before the issuance of Show Cause Notice. Once the entire Service Tax dues are paid with interest, the Revenue need not have issued the Show Cause Notice. There is no justification for levy of penalty under the circumstances, which is set aside via 80 ibid. Appeal allowed in part.
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