Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2010 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (1) TMI 277 - CESTAT, NEW DELHIPenalty – stay – pre deposit – Held that: - There is no dispute about the fact that the appellant voluntarily paid service tax on 31-3-2006 and 25-4-2006 and the notice for imposition of penalty was issued much later on 28-11-2007. There is also no allegation of any fraud, collusion and wilful suppression of facts with intention to evade payment of service tax. Therefore, prima facie, this case appears to be covered by the provisions of Sub-section (3) of Section 73 of the Finance Act, 1994, read with Board’s Circular No. 137/167/2006-CX 4, dated 3-10-2007. This Circular clearly says that once the proceedings under Section 73(3) are concluded, all the proceedings including those under Section 76, 77 & 78 also shall be concluded. – pre deposit waived.
|