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Service Tax - Highlights / Catch Notes

Home Highlights November 2013 Year 2013 This

Power of adjudicatory authority u/s 80 to waive penalty - The ...


Section 80 Penalty Waiver Denied: Appellant Knew Obligations, Must File Returns and Pay Taxes Promptly.

November 8, 2013

Case Laws     Service Tax     AT

Power of adjudicatory authority u/s 80 to waive penalty - The benefit of the Section 80 of the Act cannot be extended to the appellant in as much as they were aware of their responsibility to file the return and deposit the tax in time - AT

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