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Service Tax - Highlights / Catch Notes

Home Highlights September 2015 Year 2015 This

Levy of penalty - service tax and interest were paid before ...


Penalty Overturned: No Penalty Due if Tax and Interest Paid Before Show Cause Notice per Section 73(3.

September 10, 2015

Case Laws     Service Tax     AT

Levy of penalty - service tax and interest were paid before issue of show cause notice - scope of section 73(3) - assessee is not liable to pay any penalty under such circumstances - Levy of penalty u/s 78 set aside - AT

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