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Service Tax

Levy of penalty - When the audit was conducted, the appellant...

Appellant disputes penalty u/s 78 for service tax on mall rent paid before audit; no SCN justified u/s 73(3).

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Service TaxMarch 2, 2022Case LawsAT

Levy of penalty - When the audit was conducted, the appellant had paid service tax on the rent received as on 24.01.2012 in respect of the shops in the mall. This amount has already been appropriated. Thus, section 73(3) applies to this case and no SCN should have been issued - no case has been made out by the Revenue to justify the imposition of penalty upon the appellant under section 78 insofar as this part of the demand is concerned. - AT

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