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2018 (5) TMI 976 - AT - Service TaxPenalty u/s 76 - appellant had delayed crediting of service tax to the Government Account - Manpower Recruitment or Supply Agency service - Held that: - Admittedly, the assessee had paid both the service tax and interest for its delayed payment before the issue of SCN - In similar set of facts, in assessee's own case, the Hon'ble Karnataka High Court in the case of COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX Versus M/s ADECCO FLEXIONE WORKFORCE SOLUTIONS LTD. [2011 (9) TMI 114 - KARNATAKA HIGH COURT], has held that the Authority / Department should not serve any SCN and penalty under Section 76 of the Act, is not leviable - Penalty set aside - appeal allowed - decided in favor of appellant.
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