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Service Tax - Highlights / Catch Notes

Home Highlights November 2015 Year 2015 This

Imposition of penalty - Malafide intention - it is not the ...


Penalty Waived for Appellant in Service Tax Case; Consultant's Fraud Cited u/s 78, No Malafide Intent Found.

November 11, 2015

Case Laws     Service Tax     AT

Imposition of penalty - Malafide intention - 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

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