Levy of penalty - service tax and interest were paid before ...

Service Tax

September 10, 2015

Levy of penalty - service tax and interest were paid before issue of show cause notice - scope of section 73(3) - assessee is not liable to pay any penalty under such circumstances - Levy of penalty u/s 78 set aside - AT

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Levy of penalty - service tax and interest were paid before ...

Service Tax

September 10, 2015

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Issuance of SCN and levy of penalty where service tax with interest paid before issuance of show cause notice - authorities are precluded from issue of show-cause notice - HC

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Penalty - service tax was actually deposited alongwith interest even before the issuance of show cause notice - no justification for imposition of penalty - AT

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