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Service Tax - Highlights / Catch Notes

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Simultaneous penalty u/s 76 and 78 - proviso to Section 78 made ...

Case Laws     Service Tax

May 24, 2018

Simultaneous penalty u/s 76 and 78 - proviso to Section 78 made it explicit which was till then implicit - simultaneous penalty under section 76 and 78 of the Finance Act, 1994 cannot be imposed - HC

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  10. Penalty imposed u/s 76, 77 & 78 - renting of immovable property - case is squarely covered for non imposition of penalties under Section 80A - AT

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