Imposition of penalty under Section 78 - Merely because penalty ...

Section 78 Allows Multiple Penalties Over Time if Criteria Met; Earlier Penalties Don't Preclude Future Ones.

February 11, 2023

Case Laws Service Tax AT

Imposition of penalty under Section 78 - Merely because penalty under Section 78 has been imposed for the earlier period, no penalty can be imposed for any subsequent period is a misplace notion. There is nothing in the section 78 to support this view. So long as the element necessary for imposing penalty under Section 78 are present even for the show cause notices issued for the normal period of limitation, the penalty under Section 78 can be imposed. - AT

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Imposition of penalty under Section 78 - Merely because penalty ...

Section 78 Allows Multiple Penalties Over Time if Criteria Met; Earlier Penalties Don't Preclude Future Ones.

February 11, 2023

Case Laws Service Tax AT

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