Syndicate Bottles Versus Commissioner of Service Tax, Chennai - Service Tax - CESTAT CHENNAI - Tri - Rectification of mistake - Suppression of Service tax - Assessee contends that there was no allegation for suppression of service tax - Benefit u/s 73(3) - Whether interest paid can invoke penalty imposed - Held that - for availing the benefit of Section 73(3) what is required is payment of disputed service tax amount before issue of show-cause notice. Explanation (1) is to the effect that intere................................... Service Tax - Case Laws
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