Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2019 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (2) TMI 211 - AT - Service TaxNon-imposition of penalty - short payment of service tax - tax was paid before issuance of SCN - sub-section (3) of Section 73 of FA - Held that:- The respondent has discharged the entire service tax liability along with interest before issuance of the show cause notice - As per sub-section (3) of Section 73, as it stood during the relevant period, no penalty can be imposed when the demand of service tax along with interest stands paid before issuance of show cause notice - The respondents have also explained the reason for delay in paying the service tax. It is seen that the accountant engaged had left the firm as it was proved that he is unreliable and mischievous. The respondent had paid the amount within 10 days of the department having intimated with regard to the short-payment of tax. All these would go to show that the Commissioner has rightly invoked section 80 to waive the penalties - imposition of penalty is not correct - appeal dismissed - decided against Revenue.
|