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Service Tax - Highlights / Catch Notes

Home Highlights July 2015 Year 2015 This

Penalty under Section 76, 77 & 78 - earlier Injunction was ...


Court Applies Section 80 of 1994 Act: No Penalties u/ss 76, 77, 78 for Tax Demand Injunction Case.

July 9, 2015

Case Laws     Service Tax     AT

Penalty under Section 76, 77 & 78 - earlier Injunction was received from court in respect to demand of tax - it is a fit case to invoke Section 80 of the Act, 1994 and no penal provision should be invoked. - AT

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