Waiver of penalty u/s 80 - Tribunal was in error holding that ...
Tribunal Mistakenly Bypassed Reasonable Cause Requirement u/s 78 When Extended Limitation Invoked u/s 73(1) Proviso.
July 15, 2014
Case Laws Service Tax HC
Waiver of penalty u/s 80 - Tribunal was in error holding that there would be no occasion to establish a reasonable cause within the meaning of section 78, once, the extended period of limitation had been validly invoked under the proviso to section 73(1) - HC
View Source