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2023 (7) TMI 431 - AT - Service TaxLevy of penalty - entire service tax dues along with interest deposited before issue of the show cause notice - suppression of facts or not - HELD THAT:- The appellant voluntarily paid their entire service tax liability with interest thereon and reported such payments in their periodic returns filed. It is also observed that the Appellant has been in correspondence with the department about their liability of service tax on mining service. When a clarification was issued, they have voluntarily paid the service tax along with interest. Thus, there is no suppression or mis-representation of facts involved in this case. As per the provisions of Section 73(3) of the Finance Ac 1994, the Show Cause Notice should not have been issued to the appellant in the present case - This view has also been clarified by the Board in its Circular F.No. 137/46/2015-Service Tax dated 18.08.2015. The penalty under section 78 of the Finance Act is not imposable in this case. No penalty imposable under section 77 also, as the Appellant has taken registration and filed periodical returns regularly - appeal allowed.
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