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2015 (11) TMI 1107 - AT - Service TaxPenalty u/s 76, 77 & 78 - Benefit u/s 73(3) - Payment of service tax before issuance of SCN - Held that:- Appellant has deposited the entire dues alongwith interest on 02/02/2010, immediately on being pointed out by the Revenue. It is also appearing from the records that the appellant has intimated to the department about payment particulars vide their letter dated 14/05/2010 & the same was acknowledged by the department and also wrote a letter to the Commissioner, Central Excise Nagpur for waiver from penalties and not to issue any show-cause notice. - if the assessee has discharged the service tax liability on his own ascertainment or on the basis of ascertainment by the Central Excise Officers and informs the Central Excise Officer of payment of such service tax then, no notice under sub-section (1) of Section 73 in respect of the amount so paid shall be served. In the instant case, the appellant discharged the tax liability for the period 2007-08 to 2009-10 along with interest on 02/02/2010 - provisions of sub-section (3) of Section 73 is clearly attracted in the facts of the case and issuance of a show-cause notice for demand of service tax and imposition of penalties was not at all warranted. - Decided in favour of assessee.
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