2019 (8) TMI 326 - SCH - Service Tax

Levy of penalty u/s 78 - Short payment of service tax or not? - the Tribunal has recorded a finding of fact that the returns were filed and due taxes have been paid. In case of delayed deposit of tax interest has also been paid by the respondent-assessee - It was held in the case that once the taxes have been paid along with interest the entire proceedings under the Finance Act 1994 are concluded - HELD THAT - No interference required - SLP dismissed.