Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (8) TMI 1403 - AT - Service TaxPenalty u/s 76 - late fee u/s 70 of the Finance Act, 1994 read with Rule 7C of the Service tax Rules, 1994 - no suppression of facts - Section 73(3) of Finance Act - Time Limitation - Held that:- There is no allegation of suppression of facts on the part of the appellant. It is a fact on record that appellant has filed ST-3 return on 21.08.2012 with delay and that fact was in the knowledge of the Department, therefore, show cause notice dated 20.04.2015 is highly time barred - on limitation itself demand is not sustainable. Moreover, in terms of Section 73(3) of the Act, it is clear mandate that if assessee pays service tax on pointing out by the Department, in that circumstances, no show cause notice is required to be issued to the appellant - Admittedly, in this case, it was in the knowledge of the Department that appellant has paid service tax alongwith interest with a delay, therefore, Section 73(3) of the Act is applicable to the facts of this case. Appeal allowed - decided in favor of appellant.
|