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Service Tax - Highlights / Catch Notes

Home Highlights August 2012 Year 2012 This

Penalty under Section 76 - call for invoking Section 80 - as the ...

Service Tax

August 11, 2012

Penalty under Section 76 - call for invoking Section 80 - as the Service Tax liability on Security Agency services being new, the entire penalty need to be deleted - AT

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  9. Levy of penalty u/s 76 - waiver u/s 80 - reasonable cause - the financial difficulty is not a valid reason for waiving penalty when a statutory payment had not been made - AT

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