2009 (11) TMI 212 - AT - Service Tax

Penalty- The original authority demanded interest for the delay in payment of service tax to the tune of Rs. 8,766 and imposed penalties of Rs. 1,200 and Rs. 1,000 under sections 76 and 77 of the Act. Held that- the tax due had been paid before the issue of show-cause notice is not relevant in a proceedings where for the charge is delay in payment of service tax. The appeal is dismissed as devoid of merit.

Summary

The Appellate Tribunal CESTAT, Bangalore upheld the order of the original authority regarding the payment of service tax by M/s. Katwa Udyog Ltd. The appellant challenged the order but the appeal was dismissed as devoid of merit since the tax was paid after a delay.