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2019 (3) TMI 1396 - AT - Service TaxDemand of interest - Valuation of manpower recruitment or supply agency service - inclusion of administrative charges received in assessable value - Held that:- Section 75 of the Finance Act, deals with the provision for payment of interest. It says that whoever fails to credit the tax or any part thereof to the account of the Central Government within the period prescribed, shall pay interest at the rates specified. In the present case, the appellants have discharged the differential service tax with delay. Therefore, they are bound to pay the interest demand also - The non-payment of interest along with service indicates an intention to escape from such liability and intention to evade such payment. Therefore, the show cause notice issue invoking extended period is justified. Appeal dismissed - decided against appellant.
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