2014 (10) TMI 381 - AT - Service Tax

Demand of penalty - Entire due amount paid before issuance of SCN - Held that - Commissioner vacated the show cause notice by observing that as the assessee has deposited the entire Service Tax along with interest and penalty under sub-section (1A) of Section 73, the proceeding against such persons shall be deemed to be concluded - no infirmity in the impugned order of Commissioner. He has vacated the show cause notice in terms of provisions of 73(2) of the Finance Act. Separate penalty under Sections 76 and 77 was not called for - Decided against Revenue.

Summary

The Appellate Tribunal CESTAT NEW DELHI upheld the Commissioner's decision to vacate the show cause notice as the assessee had paid the entire Service Tax, interest, and penalty. The Revenue's appeal was rejected.