Levy of penalty u/s 78 of FA - services received from abroad, ...

Service Tax

October 29, 2021

Levy of penalty u/s 78 of FA - services received from abroad, but service tax not paid - even if the appellant pays service tax, they would be eligible for the credit and the situation is entirely revenue-neutral. The appellant has paid service tax along with interest - Taking into consideration all these aspects, it is opined that the penalties cannot sustain and the same require to be set aside - penalties set aside. - AT

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Levy of penalty u/s 78 of FA - services received from abroad, ...

Service Tax

October 29, 2021

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