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2016 (7) TMI 303 - CESTAT CHENNAI

2016 (7) TMI 303 - CESTAT CHENNAI - TMI - Levy of penalty - Non payment of service tax at the time of filing of the ST-3 returns - The amount was paid subsequent to filing of service tax returns but before the issuance of the Show cause notice. - Held that:- the entire service tax and interest has been discharged by the appellant assesse before issuance of Show cause notice. - Levy of penalty waived invoking the provisions of Section 80 - Decided in favor of assessee. - ST/42026/2015 - FINAL ORD .....

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filing of the returns. The total amount of service tax of ₹ 26,95,422/- was paid subsequent to filing of service tax returns but before the issuance of the Show cause notice. The total liability of interest of ₹ 4,97,056/- was also paid subsequently. The Additional Commissioner has imposed a penalty of ₹ 100/- for every day during such failure continues or at the rate of 1% of service tax payable per month, whichever is higher, starting with the first day after the due date til .....

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