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2019 (5) TMI 1101 - AT - Service TaxDemand of Interest and penalties - sale space or time for advertisement - delayed payment of service tax - Rule 6 of Service Tax Rules 1994 - application of time limitation for demand of interest and penalties - difference of opinion - majority order - HELD THAT:- Admittedly, the Referral Bench itself extended the benefit of Section 80 of Finance Act, 1994 holding that the appellants were under bonafide belief that they were not liable to pay service tax as they have deposited service tax on monthly basis. In that circumstance, I hold that the demand of interest is barred by limitation. Therefore, I agree with the view expressed by the Hon’ble Member (Judicial). The Registry is directed to place matter before the Referral Bench for further proceedings.
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