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2011 (8) TMI 1260 - HC - Service TaxImposition of penalty - case of assessee is that the assessee has paid the service tax and interest even before the issue of SCN, and therefore in view of Section 73(3) of the FA, 1994 no penalty could be levied - Held that: - it is clear before the issue of SCN the assessee acknowledges the leviability to pay the entire service tax due with interest and pays the same, then the authorities are precluded from issue of SCN - the order passed by the Tribunal is strictly in accordance with the aforesaid statutory provision and do not suffer from any legal infirmity which calls for interference - appeal dismissed - decided against Revenue.
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