Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (5) TMI 676 - CESTAT CHENNAIPenalty u/s 78 - failure to discharge service tax - Visa charges - reverse charge mechanism - Held that: - The issue whether an assessee is liable to pay service tax under reverse charge mechanism was contentious for a long time and later settled - penalty imposed under section 78 is unwarranted and requires to be set aside. Penalty u/s 76 and 77 - Held that: - the appellant had taken wrong interpretation of the said provision under section 65(104c) - penalty u/s 76 set aside - penalty u/s 77 upheld. Appeal allowed in part.
|