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2018 (3) TMI 1387 - AT - Service TaxDemand of interest and penalty - delay in payment of service tax - adjustment of demand raised by audit team with the advance tax deposited - Held that: - for the period April to August 2013, the appellant had deposited the Service Tax in advance on 29.03.2013. Thus, it is evident that there was no delay in payment of Service Tax by the appellant, as assorted by the Revenue - Since interest is compensatory in character and the same is liable to be paid, only when there is delay in payment of tax, and in this case, admittedly, there is no delay, no interest can be demanded from the appellant. Penalty u/s 78 - Held that: - since the appellant had deposited the service tax before the due date, the charges of suppression, fraud, collusion etc., cannot be levelled against it for imposition of the penalty. Appeal allowed - decided in favor of appellant.
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