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Service Tax - Highlights / Catch Notes

Home Highlights September 2014 Year 2014 This

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

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