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Service Tax - Highlights / Catch Notes

Home Highlights February 2017 Year 2017 This

Imposition of penalty u/s 76 of the FA, 1994 - delayed payment ...


Penalty Waived for Late Tax Payment Due to Financial Hardship u/s 76 of Finance Act, 1994; Section 80 Invoked.

February 14, 2017

Case Laws     Service Tax     AT

Imposition of penalty u/s 76 of the FA, 1994 - delayed payment of tax - financial difficulty - invocation of section 80 - it is a fit case to waive the penalty - AT

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