Invocation of extended period of limitation - Levy of interest ...

Nodal Agency Avoids Penalty Due to Clerical Errors; Extended Limitation Period and Penalty u/s 78 Dismissed.

December 25, 2021

Case Laws Service Tax AT

Invocation of extended period of limitation - Levy of interest u/s 75 and penalty u/s 78 - the appellant is working as a nodal agency for the Government Project(s) and are not a Commercial Organisation in the true sense. Further, there is no allegation of suppression or any falsification of the accounts. From the allegations and facts on record, it is observed that these are attributable to the clerical error and lack of proper reconciliation at the time of audit, and before the court below - the extended period of limitation is not invokable. Accordingly, penalty under Section 78 is set aside. - AT

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Invocation of extended period of limitation - Levy of interest ...

Nodal Agency Avoids Penalty Due to Clerical Errors; Extended Limitation Period and Penalty u/s 78 Dismissed.

December 25, 2021

Case Laws Service Tax AT

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