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2010 (5) TMI 90 - AT - Service TaxPenalties – delayed payment of service tax with interest – assessee contended that delay in payment of service tax, no show cause notice shall be issued and once the payment is made correctly the proceedings have to be treated as concluded. Learned DR submitted that in this case the delay occurred in every month over a period of two years and the appellants paid the differential interest only after it was pointed out by the department and therefore penalty has been rightly imposed. – Held that - Section 73 of Finance Act, 1994 provides that when an assessee pays service tax and interest due before issue of show cause notice, show cause notice shall not be issued. Therefore in this case show cause notice itself should not have been issued in the first place
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