Penalty u/s 78 of the FA, 1994 - appellant had correctly advised ...

Appellant penalized u/s 78 of Finance Act, 1994, for failing to remit service tax, showing mala fide intent.

June 15, 2019

Case Laws     Service Tax     HC

Penalty u/s 78 of the FA, 1994 - appellant had correctly advised not to challenged the invocation of the extended period of limitation for recovery of service tax though the parameters/conditions for imposing equivalent penalty u/s 78 is same - appellant after having recovered the service tax from its customer had not paid over the amount to the State clearly point to mala fide conduct - penalty upheld

View Source