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2020 (2) TMI 755 - AT - Service TaxImposition of penalties in terms of provisions of Sub-section (3) of Section 73 of Finance Act, 1994 - service tax alongwith interest was paid before issuance of SCN - HELD THAT:- Under Sub-section (4) of Section 73 of Finance Act, 1994 it is provided that the provisions under Sub-section (3) to said Section 73 are not applicable where non-payment of service tax is on account of suppression of facts. The appellant had not filed ST-3 returns for the impugned period till 20/01/2012 nor paid service tax of ₹ 1.85 crores and the said short payment was detected through an enquiry by Revenue. Therefore, Sub-section 3 of Section 73 of Finance Act, 1994 which empowers conclusion of proceedings of payment of service tax alongwith interest before issuance of show cause notice are not applicable in the present case. There are no infirmity with the impugned order - appeal dismissed - decided against appellant.
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