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Service Tax - Highlights / Catch Notes

Home Highlights February 2019 Year 2019 This

Penalty u/s 78 of FA - the intention of the appellant to evade ...


Appellant Penalized for Intent to Evade Tax u/s 78 of Finance Act; Ignored Notices and Failed to File Returns.

February 1, 2019

Case Laws     Service Tax     AT

Penalty u/s 78 of FA - the intention of the appellant to evade tax is understood form its very conduct of non-filing of periodic returns and even not answering to the notices sent at least on three occasions - demand confirmed.

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