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2017 (3) TMI 1680 - AT - Service TaxPenalty u/s 76, 77 and 78 of the Finance Act, 1994 - SCN has alleged suppression of facts and was issued by invoking the extended period of limitation - Held that:- There is no element of suppression on the part of the appellant in defrauding the service tax. On pointing out the mistake that the appellant is liable to pay service tax, the amount of service tax in question was deposited by the appellant with interest. Thus, in terms of sub-section (3) of Section 73 ibid, there was no necessity for issuance of show cause notice, only for imposition of penalty - appeal dismissed - decided against Revenue.
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