2015 (8) TMI 825 - HC - Service Tax

Benefit of amnesty scheme from payment of penalty where Service Tax and Interest was paid earlier - Held that - Government of India introduced an amnesty scheme where, those persons who have not paid tax, if they pay the tax within the stipulated period under the scheme, the entire interest and penalty is waived. - when the assessee has paid the tax and the interest, the benefit of the scheme should be given to him - Decided in favour of assessee.

Summary

The High Court of Karnataka allowed the appeal by the assessee against the order imposing service tax, interest, and penalty. The court set aside the penalty, stating that the assessee should benefit from the amnesty scheme for paying the tax and interest. The imposition of duty and interest was affirmed.