Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2019 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (8) TMI 912 - CESTAT ALLAHABADConstruction of Residential Complex Services - tax liability was discharged, but, instead of depositing the said service tax at the time of raising of the invoices, the same was deposited subsequently on receipt of the consideration - HELD THAT:- The appellant was required to pay the said service tax at the time of raising of invoices. Subsequently payment of tax would result in interest confirmation against them - Accordingly, we uphold the same and direct the Lower Authorities to quantify the interest amount. Penalty - HELD THAT:- Inasmuch as for sale of the flats, there may not be first raising of the invoices prior to the actual sale and the appellant would be under a belief that he is required to deposit the service tax only on actual sale of the flats, we extend the benefit to the assessee and set aside the penalty imposed upon him under Section 77 and also under Section 78. Appeal disposed off.
|