Levy of Penalty u/s 78 - correct value was declared in the ST-3 ...
Case Laws Service Tax
May 4, 2018
Levy of Penalty u/s 78 - correct value was declared in the ST-3 return but service tax was not paid - The appellant have not suppressed any fact by declaring the correct value in the ST-3 return, their case is covered by Section 73(3). - No penalty - AT
View Source