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2018 (10) TMI 542 - AT - Service TaxDemand of Interest and penalty u/s 76 - short payment of service tax - intent to evade present or not - Held that:- It was informed that assessee has not paid said tax liability and interest thereof. In the absence of any evidence to show that assessee had intention to pay the tax with interest which is short paid, the impugned order is correct in imposing penalty along with interest on the appellant - demand upheld. Penalty - Reversal of ineligible CENVAT credit availed - Held that:- Appellant has availed ineligible CENVAT credit and should have reversed the same as soon as the adjudicating authority has passed the order but the same still remains to be paid despite the adjudication order passed by the authority in 2016 - the prayer for leniency on penalty imposed under this also does not hold any good. Appeal dismissed - decided against appellant.
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