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2019 (6) TMI 957 - AT - Service TaxImposition of penalty - differential rate of tax paid before issuance of SCN with interest - Section 73(3) of Finance Act - Management Consultancy services - HELD THAT:- Since the tax with applicable interest stood discharged well before the issuance of SCN, the very SCN could not be issued in terms of Section 73(3) of the Act and the question of further imposition of equivalent penalty under Section 78 should not have arisen. The appellant has never disputed the differential service tax that became payable on account of change in tax rate. Since they have duly paid the differential tax with interest before issue of SCN, the imposition of penalty in this case is unwarranted. Appeal allowed - decided in favor of appellant.
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