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2019 (11) TMI 178 - AT - Service TaxImposition of penalty - construction service - Point of taxation rules - appellant were discharging Service Tax liability on the basis of receipt of payment instead of accrual basis - period from July 2011 to March 2012 - HELD THAT:- Before issuance of SCN, differential Service Tax and interest thereupon were paid by the appellant therefore as provided under sub-section 3 of section 73 of Finance Act, 1994 there was no provision for issue of SCN - the impugned order confirming imposition of penalty under section 78 of Finance Act, 1994 is not sustainable - appeal allowed - decided in favor of appellant.
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