Demand of Penalty - since the appellant was aware of his service ...

Appellant knowingly avoided service tax payments despite past compliance, losing Section 80 benefits; penalty applies.

August 17, 2019

Case Laws Service Tax AT

Demand of Penalty - since the appellant was aware of his service tax liability because for the earlier period he has opted for VCES Scheme and paid the service tax, therefore, intentionally he did not pay the service tax, hence he is not entitled to get the benefit u/s 80 - penalty leviable

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Demand of Penalty - since the appellant was aware of his service ...

Appellant knowingly avoided service tax payments despite past compliance, losing Section 80 benefits; penalty applies.

August 17, 2019

Case Laws Service Tax AT

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