Penalty u/s 76 and 78 of FA - continuous default in paying ...

Penalties for Continuous Service Tax Defaults: Section 76 Applies to Late Payments, Not Section 78.

January 22, 2019

Case Laws Service Tax AT

Penalty u/s 76 and 78 of FA - continuous default in paying service tax - statute has provided for cases/situations where there is a possibility of payment of Service Tax. Moreover, there is a penalty under Section 76 for delayed payment. Therefore, invoking of Section 78 for delayed payment in itself is not acceptable.

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Penalty u/s 76 and 78 of FA - continuous default in paying ...

Penalties for Continuous Service Tax Defaults: Section 76 Applies to Late Payments, Not Section 78.

January 22, 2019

Case Laws Service Tax AT

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