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Service Tax - Highlights / Catch Notes

Home Highlights April 2015 Year 2015 This

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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