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2019 (4) TMI 129 - AT - Service TaxCENVAT Credit - delayed payment of service tax - service tax was paid on being pointed out - suppression of facts or not - Rule 9(1)(bb) of Cenvat Credit Rules, 2004 - Held that:- This is a case of only delayed payment of service tax for the period November-December 2011 - Even though the same was pointed out by the department, the appellant was very much aware of the liability and the transaction for which the service tax was due, was recorded in the books and service tax was paid during scrutiny of three months. Therefore, it cannot be alleged that there is suppression of facts on the part of the appellant - credit allowed - appeal allowed - decided in favor of appellant.
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