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Service Tax - Highlights / Catch Notes

Home Highlights January 2019 Year 2019 This

Simultaneous Penalty u/s 76 and 78 of FA - The entire tax along ...


Taxpayer Receives Leniency in Penalties After Prompt Payment u/ss 76 & 78 of Finance Act.

January 8, 2019

Case Laws     Service Tax     HC

Simultaneous Penalty u/s 76 and 78 of FA - The entire tax along with interest and penalty at 25% of tax demand is paid immediately upon issue of SCN and before Adjudication. So some leniency is warranted in the case.

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