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2018 (5) TMI 32 - AT - Service TaxLiability of Interest and penalty - short paid amount paid on being pointed out - Held that: - On re-consideration of the records by the Audit, the differential service tax amount was required to be paid and which have been paid immediately after being pointed out by the audit - invoking Section 78 alleging suppression, misdeclaration etc, is unsustainable. Interest - Held that: - since the service tax during the relevant period has not been paid by the appellant, therefore, interest under the appropriate provision is attracted - liability of interest upheld. Appeal allowed in part.
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