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Service Tax - Highlights / Catch Notes

Home Highlights December 2018 Year 2018 This

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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