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Service Tax - Highlights / Catch Notes

Home Highlights July 2017 Year 2017 This

Levy of Penalty - bonafide belief - reverse charge - if, once it ...


Penalties on Service Tax under Reverse Charge Not Imposed Due to Bona Fide Belief, No Intentional Wrongdoing Found.

July 19, 2017

Case Laws     Service Tax     HC

Levy of Penalty - bonafide belief - reverse charge - if, once it is established that the non-payment of tax was a result of a conscious and/or deliberate act of deception or wrong doing - But revenue failed to prove its case - no penalty - HC

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