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Service Tax - Highlights / Catch Notes

Home Highlights June 2016 Year 2016 This

Levy of penalty - appellant has already been spared from ...


No Penalty Imposed: Issues Not in Initial Show Cause Notice Cannot Be Raised Later, Says Adjudicating Authority.

June 3, 2016

Case Laws     Service Tax     AT

Levy of penalty - appellant has already been spared from non-imposition of penalty u/s 78 by the adjudicating aurhority - What is not alleged in the show cause notice, cannot be traversed at a later point of time in any proceedings - No penalty - AT

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