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Service Tax - Highlights / Catch Notes

Home Highlights January 2016 Year 2016 This

Levy of penalty for Delay of payment of service tax due to Bank ...


Bank's Refusal to Accept Tax Payment Without PAN Led to Penalty; Dropped Due to Lack of Willful Misconduct.

January 19, 2016

Case Laws     Service Tax     AT

Levy of penalty for Delay of payment of service tax due to Bank refused to take deposit of tax in absence of PAN based registration number - no case of deliberate default or contumacious conduct, is made out against the Appellant - Penalty dropped - AT

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