Penalty u/s 78 of FA - there was a confusion at the field level ...

Case Laws Service Tax

June 27, 2019

Penalty u/s 78 of FA - there was a confusion at the field level for proper classification of activity undertaken by the appellant as to whether it is under ‘Business Auxiliary Service’ or under ‘Business Support Service’ and there have been multiplicity of interpretation - appellant had also deposited the entire amount of ST demanded under the SCN with interest before issuance of SCN - imposition of penalty u/s 78 is not warranted

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Penalty u/s 78 of FA - there was a confusion at the field level ...

Case Laws Service Tax

June 27, 2019

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