Penalty u/s 77 & 78 - it is not the appellant who has committed ...
Case Laws Service Tax
September 3, 2015
Penalty u/s 77 & 78 - it is not the appellant who has committed an offence of non payment of service tax, it is the consultant, who has defrauded them therefore there is reasonable cause for waiver of penalty under Section 78. - AT
View Source