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2019 (3) TMI 417 - AT - Service TaxWhether for non-payment of service tax within the stipulated time, the appellant is exposed to the penal consequences provided under Section 76 of Finance Act? - Held that:- Section 76 of the Act mandates that in case of non-levy, short levy or non-payment or short payment of service tax, penalty at the appropriate rate shall be imposed on the assessee - Admittedly, the service tax liability along with interest had been deposited by the appellant during the course of adjudication proceedings. Thus, the appellant is exposed to penal consequences provided under Section 76 of the Act - appeal dismissed - decided against appellant.
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