2008 (4) TMI 265 - AT - Service Tax

Revenue filed appeal against the revised order of the Commissioner in which he dropped the review proceedings revenue s submission is that there is a delay in payment of tax and therefore penalty is imposable - since demand of interest was paid by the respondent before issue of the SCN and both the authorities below have given detailed finding for non-imposition of penalty there is no any reason to interfere the order of the Commissioner. The appeal filed by the revenue is rejected.

Summary

The Appellate Tribunal CESTAT, New Delhi upheld the decision of the Commissioner to drop review proceedings regarding the demand of interest for delay in Service Tax payment. The Tribunal rejected the revenue's appeal for penalty imposition due to the interest being paid before the show-cause notice was issued.