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Service Tax - Case Laws

Showing 121 to 121 of 121 Records

• 2013 (1) TMI 22
  

  Cargo Handling Services - Customs House Agent Services - Steamer Agent Services - Short payment of Service Tax - Utilize credit in excess of the credit available - CENVAT credit wrongly utilised - Penalty u/s 76 - Penalty under Rule 15(3) of CCR - An amount equal to the irregularly availed credit was paid back in cash before the issue of SCN - Short-paid service tax was also paid after issue of SCN

  Assessee argued that they have paid the service tax short-paid and the credit irregularly utilized voluntarily even before confirmation of the demand by the original authority

  Held that:- There was deliberate attempt in delaying payment of service tax by adopting questionable methods and that there was irregular utilization of credit has to be upheld. Under these circumstances, the imposition of penalties u/s 76 and Rule 15 (3) of the CENVAT Credit Rules are justified. In favour of revenue

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