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2019 (3) TMI 165 - AT - Service TaxPenalty - short-payment of service tax - service tax with interest paid on being pointed out - no intent to evade - Held that:- Once the appellant had paid the service tax before the issue of show-cause notice along with interest and there is no fraud, willful misstatement or suppression of facts with intent to evade tax, then he is not liable to pay any penalty - Reliance placed in a Tribunal decision M/S BHORUKA ALUMINIUM LIMITED. VERSUS THE COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX, MYSORE [2016 (11) TMI 1292 - CESTAT BANGALORE], where it was held that Section 73(3) is very clear as it says that if tax is paid along with interest before issuance of the show cause notice, then in that case, show cause notice shall not be issued - penalty not imposable - appeal allowed - decided in favor of appellant.
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