Service tax paid in full before statement recorded; Section 80 allows penalty waiver under Finance Act, 1994.

Waiver of penalty u/s 80 - - The entire service tax along with interest was paid, albeit in instalments, even before the statement of the appellant was recorded - thus this is a fit case to invoke Section 80 of the Finance Act, 1994 to waive penalties. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X