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2018 (2) TMI 943 - AT - Service TaxBenefit of reduced penalty u/s 78 - non-discharge of service tax - extended period of limitation - Held that: - once the demand of service tax liability for the period 01.10.2005 to 31.07.2008 is demanded under the show cause notice dated 17.02.2011, it is obviously done by invoking the extended period. If there is a demand by invoking extended period for the payment of service tax, in my view, the provisions of Section 78 will have to be followed, giving relief of payment of reduced penalty - Adjudicating authority will have to requantify the amount of service tax liability and appropriate the amount by the appellant towards tax liability and interest and extend benefit pay of pending 25% of the amount of such requantified amount of tax liability, and also appropriate the amount which has been paid by the respondent towards penalty. Appeal disposed off.
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