Levy of penalty u/s 78 of FA - the appellant paid the service ...

Service Tax Paid Pre-Notice: Exemption from Penalty u/s 73(3) of Finance Act 1994.

September 27, 2022

Case Laws Service Tax AT

Levy of penalty u/s 78 of FA - the appellant paid the service tax and interest for the period from 18.04.2006 onwards before issuance of show cause notice therefore, the case of the appellant is squarely covered under the provision of Section 73(3) of Finance Act, 1994 accordingly, the revenue was not suppose to issue show cause notice therefore, there was no question of imposition of penalty - AT

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Levy of penalty u/s 78 of FA - the appellant paid the service ...

Service Tax Paid Pre-Notice: Exemption from Penalty u/s 73(3) of Finance Act 1994.

September 27, 2022

Case Laws Service Tax AT

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