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Amendment in Section 78

Service Tax - Started By: - Admin TMI - Dated:- 1-3-2015 Last Replied Date:- 1-3-2015 - Question - What are proposed in Finance Bill 2015 ? - Reply By Admin TMI - The Reply = Section 78 is being amended to rationalize penalty, in cases involving fraud or collusion or wilful mis-statement or suppression of facts or contravention of any provision of the Act or rules with the intent to evade payment of service tax, in the following manner,-(i) penalty shall be hundred per cent of service tax amount .....

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