Levy of penalty- service tax collected but not paid within ...
Penalties Waived for Late Service Tax Payment Due to Financial Hardship; Sections 76 and 77 Set Aside via Section 80.
September 17, 2018
Case Laws Service Tax AT
Levy of penalty- service tax collected but not paid within prescribed dates - reasons of bad financial health can be considered as the reasonable cause for their failure to discharge the tax liability in time - Penalties u/s 76 and 77 set aside by invoking section 80.
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