Levy of penalty - period of limitation for raising demand - the ...

Tribunal to Decide on Penalty and Limitation Issues u/s 73(1) of Finance Act, 1994 for Assessee's Case.

December 24, 2019

Case Laws Service Tax HC

Levy of penalty - period of limitation for raising demand - the Tribunal has to first judge as to whether the case of the assessee is covered by proviso below sub-section (1) of Section 73 of the Finance Act, 1994. After recording the findings on the aspects so covered by the proviso, the question of limitation as provided under sub-section (1) of Section 73 of the Finance Act will have to be decided.

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Levy of penalty - period of limitation for raising demand - the ...

Tribunal to Decide on Penalty and Limitation Issues u/s 73(1) of Finance Act, 1994 for Assessee's Case.

December 24, 2019

Case Laws Service Tax HC

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