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2018 (11) TMI 1225 - AT - Service TaxValidity of SCN - Penalty u/s 77 (1)(a), Section 77 (2) and Section 78 of FA - Held that:- The transaction was duly recorded in the books of accounts maintained in the ordinary course of business. Further admitted fact is that appellant had paid the service tax along with interest under intimation to revenue, prior to issuance of show cause notice - the issue of show cause notice for the demand of ₹ 3,52,260/- along with interest & proposed penalty, is bad under the provisions of section 73(3) read with proviso and explanation. The provisions of section 73 are not attracted under the facts and circumstances of this case. The appeal is allowed and the impugned order is set aside so far it has confirmed the demand and the penalty - appeal allowed - decided in favor of appellant.
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