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2010 (2) TMI 296 - AT - Service TaxPenalty - failure to follow statutory provisions including payment of service tax due on service under the category ‘authorised service station’ rendered – Held that: - that the respondent was liable to pay the tax, it paid the service tax along with applicable interest for the delay in payment of the same before issue of the show cause notice. Vide the impugned order, the Commissioner (Appeals) found that no willful suppression of facts or intention to evade payment of duty on the part of the respondents was found by the Asst. Commissioner. Since the respondents had paid the service tax along with applicable interest before issue of show cause notice and no fraud or willful intention on the part of the respondent was found by the authorities, in terms of provisions contained in Section 73(3) of the Act, no further proceedings were warranted
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