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Service Tax - Highlights / Catch Notes

Home Highlights June 2016 Year 2016 This

Under Sub-section(3) of Section 73 no show cause notice can be ...


Service Tax Paid with Interest: No Show Cause Notice or Equal Penalty u/s 78 of Finance Act 1994.

June 16, 2016

Case Laws     Service Tax     AT

Under Sub-section(3) of Section 73 no show cause notice can be issued if service tax along with interest is paid by the assessee. Therefore, there are no circumstances to impose equal amount of penalty under Section 78 of the Finance Act, 1994. - AT

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