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2010 (7) TMI 103 - CESTAT, CHENNAIPenalty- payment of service tax before the issuance of SCN- In this case the appellants have collected the service tax amount but not promptly paid to the department as per the finding of the lower appellate authority. In such a case, leniency cannot be shown to the appellants and Section 80 is not applicable but the appellants have paid service tax amount of Rs.5,35,888/- on 30.7.2005 before issue of the show-cause notice, and along with interest. Held that- they are liable to penalty of Rs.91,370/-. Accordingly, the penalty of Rs.6,29,229/- determined by the authorities below is reduced to an amount of Rs.91,370/-. The appeal is thus partly allowed.
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