Penalty - Construction of residential complex - entire service ...
Service tax and interest settled before Show Cause Notice; penalties under Finance Act Section 73(3) deemed unnecessary.
May 23, 2017
Case Laws Service Tax AT
Penalty - Construction of residential complex - entire service tax liability and the interest is paid before the issuance of SCN - provisions of Section 73(3) of the FA, 1994 would apply and the revenue authorities should not have issued any SCN to the appellant for the demand of imposition of penalties - AT
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