Laible for penalty on delayed service tax or not – penalty under ...
Section 78 Penalty Waived Due to Lack of Intent to Evade Service Tax by Appellant.
September 10, 2013
Case Laws Service Tax AT
Laible for penalty on delayed service tax or not – penalty under section 78 - there should be a mens rea on the part of the appellant to evade tax – there is no intention to evade service tax – penalty waived - AT
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