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2022 (11) TMI 500 - AT - Service TaxCENVAT Credit - Swatch Bharat Cess - rent-a-cab service, common input services or not - legal consultancy services - Management Consultancy Services - reverse charge mechanism - penalty - HELD THAT:- The appellant have maintained proper records of the transactions and the issue is wholly interpretational in nature. Further, the appellant is entitled to benefit of Section 73(3) as they have deposited the amount demanded pursuant to audit on 07.01.2020, which is prior to issue of show cause notice. The Revenue have not calculated and pointed out the interest payable by the appellant. Further, such amount of interest has been immediately deposited upon receipt of the show cause notice before the adjudication order. The penalty under Section 78 is not imposable - the impugned order is set aside and the appeal is allowed - decided in favor of appellant.
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