Imposition of penalty u/s 78 - the amount of service tax ...

No penalty u/s 78 for service tax as service was non-taxable when invoiced; tax collected but not deposited.

December 8, 2016

Case Laws Service Tax AT

Imposition of penalty u/s 78 - the amount of service tax collected wrongly but not deposited with the government - due to the service being not taxable at the relevant time when the invoices were raised, no penalty could be levied - AT

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Imposition of penalty u/s 78 - the amount of service tax ...

No penalty u/s 78 for service tax as service was non-taxable when invoiced; tax collected but not deposited.

December 8, 2016

Case Laws Service Tax AT

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