No penalty could be imposed when the amount of Service tax has been paid along with interest before issuance of Show Cause Notice
Court :
Hon’ble CESTAT, New Delhi
Brief :
The Hon’ble CESTAT, Delhi after discussing Section 73(3) of the Finance Act held that as per the provisions of Section 73(3) of the Finance Act, the SCN was not required to be issued when Service tax along with interest has been paid by the Assessee before issuance of SCN. Further, in SCN there were no specific allegations of non-payment by way of fraud, collusion, willful misstatement or suppression of material facts.
Citation :
CCE, Panchkula Vs. M/s. Krishna Cylinders [2015 (1) TMI 1197 - CESTAT NEW DELHI]
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Bimal Jain
Published in Service Tax
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