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2022 (8) TMI 703 - AT - Service TaxNon-payment of service tax - demand of interest under Section 75 of FA - demand of service tax has been rightly raised on the basis of Form-26AS (under the Income Tax Provisions) or not - HELD THAT:- There is no delay in payment of service tax and the appellant have rightly paid service tax, upon completion of the work, coinciding with raising of the invoice within 30 days. Accordingly, the demand of interest is set aside. Demand of service tax on the amount of Rs.1,05,050/- due to mis-match in Form 26 AS and ST-3 Return - period April, 2017 to June, 2017 - HELD THAT:- Evidently, Form 26 AS reflects the amount on cash basis, and accordingly, the demand on this score has been wrongly raised. Thus, the demand has been wrongly raised on the amount of Rs.1,05,050/- and accordingly, this ground is also allowed in favour of the appellant and the demand is set aside - All penalties are also set aside - appeal allowed.
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