Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (8) TMI 423 - AT - Service TaxPenalty u/s 78 of FA - payment of substantial amount prior to issuance of SCN, on being pointed out - appellant's case is that in the Manpower Supply Recruitment Services, there is much problem of receiving the payments in due time and therefore, the appellants could not discharge the service tax within time - Held that:- apart from a mere sentence that there is prima facie case of suppression of facts and intention to evade payment of service tax, there is no evidence discussed in the impugned order as to what is the suppression on the part of the appellant. Similar set of facts decided in the case of SHRIDHAR CASTINGS PVT LTD VERSUS COMMISSIONER OF CENTRAL EXCISE & CUSTOMS, NAGPUR [2015 (7) TMI 33 - CESTAT MUMBAI], where it was held that penalty in such cases should be set aside by referring Section 73(3) of the Finance Act, 1994, which provides for closure of all proceedings in a case where service tax liability along with interest is discharged by the appellant on his own or on being pointed out by the department - penalty is not warranted. Appeal allowed - decided in favor of appellant.
|