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Service Tax - Highlights / Catch Notes

Home Highlights December 2013 Year 2013 This

Penalty u/s 75A, 76 and 78 - Invokation of power u/s 80 - ...


Waiver of Penalties Granted for Delayed Service Tax Payment Due to Section 80 Invocation; HDFC Bank Involvement Cited.

December 31, 2013

Case Laws     Service Tax     AT

Penalty u/s 75A, 76 and 78 - Invokation of power u/s 80 - appellant was not able to claim the Service Tax amount from the HDFC Bank and consequently there was some delay in remitting the tax to the Government - penalty waived - AT

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