Waiver of penalty u/s 80 - penalty imposed u/s 78 for short ...
Section 78 Penalty Upheld: Respondent Fails to Show Reasonable Grounds for Waiver u/s 80.
September 15, 2014
Case Laws Service Tax AT
Waiver of penalty u/s 80 - penalty imposed u/s 78 for short payment - Further no bonafide could be proved as no reasonable ground could be shown by the respondent. - penalty confirmed - AT
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