Penalty u/s 78 - when the assessee maintains specified records, ...

Section 78 Limits Penalty to 50% of Service Tax if Specified Records Are Maintained by Assessee.

November 14, 2018

Case Laws Service Tax AT

Penalty u/s 78 - when the assessee maintains specified records, the proviso appended to Section 78 of the Act, mandates that imposition of penalties should be restricted to 50% of the determined amount of service tax.

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Penalty u/s 78 - when the assessee maintains specified records, ...

Section 78 Limits Penalty to 50% of Service Tax if Specified Records Are Maintained by Assessee.

November 14, 2018

Case Laws Service Tax AT

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