Levy of penalty u/s 77 and 78 of FA - there was no suppression ...

Penalties Waived Under Finance Act Sections 77 & 78; No Intentional Tax Evasion Found; Section 80 Invoked for Relief.

September 25, 2023

Case Laws Service Tax AT

Levy of penalty u/s 77 and 78 of FA - there was no suppression of fact with an intention to evade payment of tax, established in this case. Since the Appellant has already paid the entire service tax payable and the interest liability has also been adjusted from the excess service tax paid, it is a fit case for invoking section 80 of the Finance Act, 1994, to waive the penalties - AT

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Levy of penalty u/s 77 and 78 of FA - there was no suppression ...

Penalties Waived Under Finance Act Sections 77 & 78; No Intentional Tax Evasion Found; Section 80 Invoked for Relief.

September 25, 2023

Case Laws Service Tax AT

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