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Service Tax - Highlights / Catch Notes

Home Highlights March 2016 Year 2016 This

The penalty imposed on the appellant is unwarranted as the ...


Appellant's penalty deemed unwarranted; Service Tax and interest settled before notice. Section 73(3) of Finance Act applies.

March 30, 2016

Case Laws     Service Tax     AT

The penalty imposed on the appellant is unwarranted as the Service Tax liability and interest thereof was paid by the appellant before the issuance of show-cause notice. Provisions of Section 73(3) of the Finance Act, 1994 would apply - AT

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