Levy of penalty for belated payment of service tax - penalty u/s ...
No Penalty for Delayed Service Tax Payment Without Intent to Evade, Per Sections 76 and 73(3).
September 8, 2014
Case Laws Service Tax AT
Levy of penalty for belated payment of service tax - penalty u/s 76 - when the intention to evade payment of service tax is not there, penalty cannot be levied following section 73(3) - AT
View Source