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Service Tax - Highlights / Catch Notes

Home Highlights October 2013 Year 2013 This

Penalty - Even if the ingredients stipulated in Sections 76 and ...


No Penalty Imposed if Assessee Shows Reasonable Cause u/ss 76, 78, and 80 of the Act.

October 14, 2013

Case Laws     Service Tax     AT

Penalty - Even if the ingredients stipulated in Sections 76 and 78 of the Act are established, if the assessee shows reasonable cause for such failure, then the authority has no power to impose penalty in view of Section 80 of the Act - AT

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