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Service Tax - Highlights / Catch Notes

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Benefit of reduced penalty - penalty not deposited - get the ...


Commissioner (Appeals) Wrongly Reduced Penalty to 25% Without Required Payment u/s 78(1) of Finance Act, 1994.

June 27, 2019

Case Laws     Service Tax     AT

Benefit of reduced penalty - penalty not deposited - get the benefit of reduced penalty of 25% of the service tax (ST) u/s 78(1) of the FA, 1994, assessee required to pay ST along with interest and deposits the 25% of penalty within a period of one month from the date of issue of determining order - Commissioner (Appeals) erred in reducing penalty at 25% from 100% of the ST demand without payment of the same

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