Levy of penalty u/s 78 of FA - allegation of evasion of service ...

Penalty Waived for Public Sector Undertaking: No Intent to Evade Service Tax u/s 78 of Finance Act.

April 14, 2021

Case Laws Service Tax AT

Levy of penalty u/s 78 of FA - allegation of evasion of service tax - The assessee being a public sector undertaking of the Government of India is an additional factor to hold that any mala fide intention to evade payment of Service Tax would not be attributed, to levy penalty under Section 78 ibid. - AT

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Levy of penalty u/s 78 of FA - allegation of evasion of service ...

Penalty Waived for Public Sector Undertaking: No Intent to Evade Service Tax u/s 78 of Finance Act.

April 14, 2021

Case Laws Service Tax AT

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