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2018 (2) TMI 145 - AT - Service TaxPenalty u/s 76 - payment of service tax with interest before issuance of SCN - service tax on taxable amount realized from customers - Held that: - appellants have discharged their liability of service tax along with interest before issuance of the SCN. The entire tax along with interest was paid on 14.2.2011 whereas the SCN has been issued on 4.10.2011. Sub-section (3) to Section 73 provides that when the assessee pays the entire service tax liability on its own volition or on being pointed out by the department, no SCN is to be served on the assessee - penalty unjustified - appeal allowed - decided in favor of appellant.
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