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2018 (9) TMI 1452 - AT - Service TaxPenalty u/s 78 of FA - mining of mineral service - Non-payment of service tax - bona fide belief - service tax alongwith interest paid on being pointed out - invocation of Section 73(3) of the Finance Act. Held that:- The service tax liability was shown in the books of accounts but it was not paid on account of the fact that they could not get the service tax collected from their clients - further, there is no suppression of facts because all the transactions are reflected in the books of accounts and the audit party detected these transactions from their records only. Service tax paid alongwith Interest on being pointed out - Section 73(3) of the Finance Act - Held that:- When the service tax is paid along with interest before issuance of show-cause notice, then the Revenue should not have issued the show-cause notice as per Section 73(3) of the Finance Act. Penalty not warranted - appeal allowed - decided in favor of appellant.
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