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Service Tax - Highlights / Catch Notes

Home Highlights February 2019 Year 2019 This

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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