Penalty u/s 78 - the provisions that shall apply are those ...

Section 78: Penalty Must Match Service Tax Shortfall; Lower Courts Can't Reduce Statutory Penalty Amount.

September 10, 2015

Case Laws Service Tax AT

Penalty u/s 78 - the provisions that shall apply are those existing at the time of commission of the offence. Therefore, there was no scope for the lower appellate authorities to reduce the penalty from the statutory stipulated penalty equal to amount of service tax short paid - AT

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Penalty u/s 78 - the provisions that shall apply are those ...

Section 78: Penalty Must Match Service Tax Shortfall; Lower Courts Can't Reduce Statutory Penalty Amount.

September 10, 2015

Case Laws Service Tax AT

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