Penalty u/s 78 Overturned: Doubt on Individuals as 'Commercial Concerns' in Business Auxiliary Services. Section 80 Invoked.

Liability of Service tax - Rendering of Business auxiliary service - for reasonableness of doubt that individuals may not be 'commercial concerns', section 80 of Finance Act, 1994 be invoked and penalty imposed under Section 78 is set aside. - AT .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X