2019 (8) TMI 1182 - SCH - Service Tax

Imposition of penalty u/s 73(4) read with Section 78 of the Finance Act 1994 - non-payment of service tax - HELD THAT - Issue notice on the special leave petition as also on the prayer for interim relief returnable in four weeks.

Summary

The Supreme Court ordered to issue notice on the special leave petition and prayer for interim relief, returnable in four weeks. Dasti is permitted. The petitioner deposited the tax amount along with interest before the show cause notice was issued.