Penalty u/s 78 - suppression of facts - when mandatory penalty ...
Section 78 Penalty Applies for Fact Suppression, Irrespective of Duty Payment Timing or Show Cause Notice.
July 9, 2018
Case Laws Service Tax AT
Penalty u/s 78 - suppression of facts - when mandatory penalty is imposable, whether the duty is paid before issue of show cause notice or after notice cannot alter the penalty.
View Source