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Service Tax - Highlights / Catch Notes

Home Highlights September 2014 Year 2014 This

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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