Penalty u/s 78 - they were under bonafide belief that service ...
No Penalty u/s 78: Good Faith Belief Services from SEZ Unit Not Subject to Service Tax.
December 10, 2018
Case Laws Service Tax AT
Penalty u/s 78 - they were under bonafide belief that service provided from SEZ unit is not chargeable to Service Tax. Therefore the payment of Service Tax was escaped under bonafide belief without any malafide intention. - no penalty.
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