TMI BlogLevy of penalty u/s 78 of FA - allegation of evasion of service tax - The assessee being a public sector...Levy of penalty u/s 78 of FA - allegation of evasion of service tax - The assessee being a public sector undertaking of the Government of India is an additional factor to hold that any mala fide intention to evade payment of Service Tax would not be attributed, to levy penalty under Section 78 ibid. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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