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2019 (12) TMI 726 - AT - Service TaxLevy of interest and penalty - appellants have voluntarily made the payment of tax before issuance of SCN and requested for waiver of show-cause notice - Board clarification F.No. 137/46/2015 ST dated 18/08/2015 - imposition of penalty - HELD THAT:- The payment of 15% penalty was voluntary and based on this voluntary payment, show-cause notice was waived and there was no protest raised by the appellant while making the payment. Further, as per the Board clarification dated 18/08/2015, payment of penalty without issuance of show-cause notice was in accordance with law. Further, the claimant had filed a declaration while seeking waiver of show-cause notice that the amount paid will not be sought as refund. Appeal dismissed - decided against appellant.
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