Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2019 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (3) TMI 1384 - CESTAT CHENNAIImposition of penalty - service tax with interest paid on being pointed out - Sub-Section 3 of Section 73 of FA - Held that:- The appellants have discharged the service tax on both categories of services on being pointed out by the Officers of the Department. When the amounts, as determined by the Officers, have been discharged by the appellant as per Sub-Section 3 of Section 73 ibid, there is no requisite for issuing a Show Cause Notice at all - The Hon’ble High Court of Karnataka in the case of M/s. Adecco Flexione Workforce Solutions Ltd. [2011 (9) TMI 114 - KARNATAKA HIGH COURT] has categorically held that no penalty can be imposed when the amount along with interest has been discharged much before issuance of Show Cause Notice. Penalty cannot sustain - demand with interest upheld - appeal allowed in part.
|