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4. Whether Order Is To Be Circulated To ... vs M/S D.N.H. Spinners on 24 September, 2010

In this case, both the lower authorities have not given option to the appellant to pay the service tax demanded along with interest and 25% of service tax towards penalty within 30 days and therefore, such option is required to be extended by this Tribunal by following the decision in the case of M/s Swati Chemicals & Others Vs. CCE as reported in 2009 (94) RLT 684 (CESTAT). Accordingly, if the appellants discharge service tax liability in full with interest and also penalty to the extent of 25% within 30 days from the date of receipt of this order, the liability towards penalty shall be limited to 25% of the service tax demanded. It is made clear that failure to deposit any of these three elements within 30 days would result in penalty equal to service tax payable.
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