Penalty u/s 78 - Tax collected but not paid - mere non-payment ...

Section 78 Penalty: Evidence of Intent Required for Fraud Allegations in Non-Payment of Collected Tax.

February 20, 2019

Case Laws Service Tax AT

Penalty u/s 78 - Tax collected but not paid - mere non-payment may not suffice to be clothed with the grave allegations as that of fraud and mis-representation unless and until there is evidence about a positive act on part of appellant, as produced by Department, to prove that appellant had intent to not to pay the duty.

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Penalty u/s 78 - Tax collected but not paid - mere non-payment ...

Section 78 Penalty: Evidence of Intent Required for Fraud Allegations in Non-Payment of Collected Tax.

February 20, 2019

Case Laws Service Tax AT

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