Penalty u/s 78 - non-discharge of service tax liability is not ...
Penalty Waived for Non-Payment of Service Tax Due to Financial Hardship u/ss 78 and 80.
April 30, 2015
Case Laws Service Tax AT
Penalty u/s 78 - non-discharge of service tax liability is not due to ulterior motive but due to financial difficulties that was faced by the appellant. In our view it is a fit case for us to invoke the provisions of Section 80 - penalty waived - AT
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