Penalty u/s 76 and 77 of FA - non-discharge of service tax ...
No Penalty Imposed for Non-Discharge of Service Tax Due to Reasonable Cause Under Finance Act Sections 76 & 77.
February 1, 2019
Case Laws Service Tax AT
Penalty u/s 76 and 77 of FA - non-discharge of service tax liability in spite of having collected the same from the service recipient - since there was reasonable cause for failure of the appellant to discharge tax liability, no penalty.
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