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2019 (11) TMI 836 - AT - Service TaxImposition of penalty u/s 78 of the Finance Act, 1994 - imposition of late fees u/r 7C of the Service Tax Rules, 1994 - extended period of limitation - HELD THAT:- It is a fact on record that appellant availed service tax Registration on 08.10.2013, whereas investigation was started on February, 2014, as appellant started paying service tax of their own after obtaining registration - Extended period of limitation it is not invokable, moreover, appellant has paid service tax along with interest before issuance of the Show Cause Notice. In that circumstances, in terms of Section 73 (3) of the Act, no Show Cause Notice was required to be issued to the appellant. The proceedings initiated against the appellant through the impugned Show Cause Notice are set aside - the appeal is allowed to the extent by dropping the penalty and fine imposed on the appellant in the impugned order - appeal disposed off.
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