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Service Tax - Highlights / Catch Notes

Home Highlights February 2020 Year 2020 This

Imposition of penalties - service tax alongwith interest was ...


Penalties Confirmed: Service Tax Paid Late Due to Fact Suppression, Sub-section (3) of Section 73 Not Applicable.

February 18, 2020

Case Laws     Service Tax     AT

Imposition of penalties - service tax alongwith interest was paid before issuance of SCN - provisions under Sub-section (3) to said Section 73 are not applicable where non-payment of service tax is on account of suppression of facts - levy of penalty confirmed - AT

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