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2009 (2) TMI 143 - AT - Service TaxPenalty under section 76 and 78 simultaneously willful suppression - authorities below held that the assessee had not only willfully suppressed the material information, but also suppressed the taxable value; hence was liable to penalty both under Sections 76 and 78 Held that penalties are leviable under both the sections - contention of the assessee, that the explanation to Section 78 which provides that the provision of this Section shall also apply to cases in which the order determining the service tax under sub-section (2) of Section 73 relates to notices issued prior to the day on which the Finance Bill, 2003 receives the assent of the President, rejected.
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