Waiver of penalties imposed - Short payment of service tax - ...
Penalties Waived for Service Tax Short Payment Due to Legal Confusion Among Builders and Developers Over Tax Validity.
July 16, 2019
Case Laws Service Tax AT
Waiver of penalties imposed - Short payment of service tax - There is no suppression of fact because the issue involved is of interpretation of law as the confusion was prevailing amongst the builders about the constitutional validity of the levy of service tax on Builders and Developers - Giving benefit of doubt, penalties were rightly set aside.
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