Penalty u/s 77 & 78 - it is not the appellant who has committed ...

Appellant Cleared of Service Tax Non-Payment; Consultant Found Guilty of Fraud, Penalty Waived u/s 78.

September 3, 2015

Case Laws     Service Tax     AT

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