Penalty - short-payment of service tax - Once the appellant had ...

Service Tax

March 4, 2019

Penalty - short-payment of service tax - Once the appellant had paid the service tax before the issue of show-cause notice along with interest and there is no fraud, willful misstatement or suppression of facts with intent to evade tax, then he is not liable to pay any penalty

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Penalty - short-payment of service tax - Once the appellant had ...

Service Tax

March 4, 2019

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Since the entire disputed amount of duty/service tax has been paid along with interest, even the show cause notice should not have been issued - penalty waived - AT

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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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Levy of penalty - assessee had discharged the entire liability of payment of service tax and interest thereon before the issuance of show cause notice - No penalty - HC

Whether penalty is to be imposed when the appellant has accepted the classification and paid the entire duty along with penalty much before the issuance of the show cause notice?

Appreciating that the services taxes have been paid before issue of show cause notice, there shall be no penalty - AT

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