Penalty u/s Section 78 of the Finance Act - the tax liability was discharged on receipt of consideration...

Penalty u/s Section 78 of the Finance Act - the tax liability was discharged on receipt of consideration instead at the time of raising of the invoices - the appellant would be under a belief that he is required to deposit the service tax only on actual sale of the flats - penalty set aside .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X