No penalty can be Imposed when Entire Service Tax Discharged Along with Interest before Issuance of SCN u/s 78 of Finance Act: CESTAT [Read Order]

By Shabna Rahim - On July 9, 2023 8:00 pm - 2 mins read
No penalty can be Imposed when Entire Service Tax Discharged Along with Interest before Issuance of SCN - Finance Act - CESTAT - TAXSCAN

The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that no penalty can be imposed when the entire service tax discharged along with interest immediately before the issuance of show cause notice under section 78 of the Finance Act,1994.  National Power Engineering Company, the appellant assessee was engaged in the…

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