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Service Tax - Highlights / Catch Notes

Home Highlights May 2019 Year 2019 This

Waiver of penalty u/s 80 - - The entire service tax along with ...


Service tax paid in full before statement recorded; Section 80 allows penalty waiver under Finance Act, 1994.

May 20, 2019

Case Laws     Service Tax     AT

Waiver of penalty u/s 80 - - The entire service tax along with interest was paid, albeit in instalments, even before the statement of the appellant was recorded - thus this is a fit case to invoke Section 80 of the Finance Act, 1994 to waive penalties.

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