2019 (11) TMI 178

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..... ferential Service Tax and interest thereupon were paid by the appellant therefore as provided under sub-section 3 of section 73 of Finance Act, 1994 there was no provision for issue of SCN - the impugned order confirming imposition of penalty under section 78 of Finance Act, 1994 is not sustainable - appeal allowed - decided in favor of appellant. - Service Tax Appeal No.70373 of 2018 - FINAL OR .....

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..... instead of accrual basis as required by Point of Taxation Rules, 2011. Therefore, audit objection was raised against the appellant and accordingly appellant paid differential Service Tax amounting to ₹ 5,68,486/- along with interest of ₹ 5,34,603/- before issuance of show cause notice. Subsequently a show cause notice was issued on 30 September 2016 with a proposal to appropriate the S .....

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