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Service Tax - Highlights / Catch Notes

Home Highlights July 2014 Year 2014 This

Levy of penalty - Since service tax and interest was paid before ...


Penalty Waived for Pre-SCN Tax Payment: Section 73(3) of Finance Act, 1994 Applied to Service Tax Case.

July 1, 2014

Case Laws     Service Tax     AT

Levy of penalty - Since service tax and interest was paid before issue of SCN, the instant case, the case is covered under Section 73 (3) of the Finance Act, 1994, the case merits for waiver of penalty. - AT

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