Imposition of penalty u/s 78 - The appellant have given a cogent ...
Tax Penalty Waived u/s 78 Due to Honest Staff Error and Reasonable Explanation by Appellant.
May 5, 2020
Case Laws Service Tax AT
Imposition of penalty u/s 78 - The appellant have given a cogent explanation for the tax short paid, that they were not having competent staff and as such some errors occurred, it was not deliberate. Such explanation have not found to be untrue. - Penalty waived.
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