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Service Tax - Highlights / Catch Notes

Home Highlights November 2013 Year 2013 This

Penalty u/s 76 - belated payment of service tax - any omission ...


Penalty Waived u/s 76: Late Service Tax Payment Due to Ignorance or Genuine Confusion, Not Intentional Omission.

November 25, 2013

Case Laws     Service Tax     AT

Penalty u/s 76 - belated payment of service tax - any omission to suo moto come forward and discharge their service tax liability could very well have been due to ignorance of the liability or bonafide confusion - penalty waived - AT

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