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2019 (2) TMI 1250 - AT - Service TaxPenalty u/s 77 and 78 of FA - entire service tax demand along with interest before issuance of the show cause notice - Manpower Recruitment and Supply agency Service - Held that:- It is brought out from the records that the entire service tax liability along with interest has been paid up by the appellant before issuance of the show cause notice. Sub-section (3) of Section 73 states that when the service tax along with interest is paid up as pointed out by the officers or on own ascertainment by the assessee, no penalty are to be imposed. Tribunal in the case of Onward E-Services Ltd. Vs. Commissioner of Service Tax, Mumbai [2018 (5) TMI 323 - CESTAT MUMBAI] has also held that Section 73(3) would apply when service tax along with interest has been paid up by the assessee. Penalty set aside - demand with interest upheld - appeal allowed in part.
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