2019 (2) TMI 1250 – CESTAT CHENNAI – TMI – Penalty u/s 77 and 78 of FA – entire service tax demand along with interest before issuance of the show cause notice – Manpower Recruitment and Supply agency Service – Held that:- It is brought out from the records that the entire service tax liability along with interest has been paid up by the appellant before issuance of the show cause notice. Sub-section (3) of Section 73 states that when the service tax along with interest is paid up as pointed out by the officers or on own ascertainment by the assessee, no penalty are to be imposed.
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Tribunal in the case of Onward E-Services Ltd. Vs. Commissioner of Service Tax, Mumbai [2018 (5) TMI 323 – CESTAT MUMBAI] has also held that Section 73(3)
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ice tax liability. Show cause notice was issued proposing to demand service tax for the period from November 2005 to September 2010 along with interest and also for imposing penalties. After due process of law, the original authority confirmed the demand, interest and imposed equal penalty. In appeal, Commissioner (Appeals) upheld the same. Hence this appeal. 2. On behalf of the appellant, ld. counsel Shri M.N. Bharathi submitted that the appellant had paid up the entire service tax demand along with interest before issuance of the show cause notice. The appellant was a proprietorship concern and the business was carried out by his father and after his father s death, he took up the business and paid up the entire service tax liability. Eve
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ught out from the records that the entire service tax liability along with interest has been paid up by the appellant before issuance of the show cause notice. Sub-section (3) of Section 73 states that when the service tax along with interest is paid up as pointed out by the officers or on own ascertainment by the assessee, no penalty are to be imposed. The said position has been held by the Hon ble High Court of Karnataka in the case cited supra. Further, the Tribunal in the case of Onward E-Services Ltd. Vs. Commissioner of Service Tax, Mumbai – 2019 (21) GSTL 167 has also held that Section 73(3) would apply when service tax along with interest has been paid up by the assessee. In the said decision, the Tribunal has discussed that even th
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