Penalty u/s 77(2) & 78 of the Finance Act, 1994 - The issue is a ...

No Penalty for Assessee: Genuine Legal Interpretation Dispute Under Finance Act, 1994 Sections 77(2) & 78 Leads to Relief.

November 22, 2018

Case Laws Service Tax AT

Penalty u/s 77(2) & 78 of the Finance Act, 1994 - The issue is a bonafide dispute of legal interpretation of the newly introduced provision coupled with transaction concerning availment of such services has been reflected in ST-I monthly return, no malafide can be attributed to the assessee to call for imposition of penalty of any kind - penalty set aside.

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Penalty u/s 77(2) & 78 of the Finance Act, 1994 - The issue is a ...

No Penalty for Assessee: Genuine Legal Interpretation Dispute Under Finance Act, 1994 Sections 77(2) & 78 Leads to Relief.

November 22, 2018

Case Laws Service Tax AT

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