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2018 (8) TMI 1402 - AT - Service TaxWaiver of penalty imposed u/s 77 and 78 of the Finance Act, 1994 - service tax paid on being pointed out before issuance of SCN - invocation of Section 73(3) of Finance Act - Held that:- In the case of Gupta Coal Field & Washeries Ltd. vs. CST, Nagpur [2013 (3) TMI 224 - CESTAT, MUMBAI] the Tribunal held that if assessee pays service tax alongwith interest on pointing out by the Revenue and intimated to the Department, in that circumstances, no show cause notice is required to be issued. The SCN was not required to be issued to the appellant, therefore, no penalty can be imposed on the appellant - appeal allowed - decided in favor of appellant.
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