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2015 (5) TMI 667 - AT - Service TaxPenalty u/s 76, 77 & 78 - Levy of late fee for delayed filing of return - Delay in payment of service tax - Held that:- Appellant had discharged the service tax liability along with interest thereon much before the issue of show-cause notice and therefore, the provisions of Section 73(3) should have been given effect to, and the matter should have been closed. As the show-cause notice has been issued much after the payment of statutory liabilities, there was no reason to issue the notice except for imposition of penalties. In view of the specific provisions incorporated in Section 73(3) of the Finance Act, 1994, the imposition of penalties is clearly not warranted. Accordingly, I set aside the same and allow the appeal. I make it clear that only penalties under Sections 76, 77 & 78 of the Finance Act, 1994 have been set aside. There is no provision for waiver of late fee required to be paid under Rule 7 (c) of the Service Tax Rules, 1944 and the appellant is liable to discharge the same - Decided partly in favour of assessee.
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