Penalty - When the assessing authority, in its discretion has ...

Assessing Authority's Discretion u/s 80: No Penalty Imposed; Revisionary Authority Can't Impose Penalty First Time.

June 18, 2013

Case Laws Service Tax AT

Penalty - When the assessing authority, in its discretion has held that no penalty is leviable, by virtue of Section 80 of the Act, the revisionary authority cannot invoke its jurisdiction and impose penalty for the first time. - AT

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Penalty - When the assessing authority, in its discretion has ...

Assessing Authority's Discretion u/s 80: No Penalty Imposed; Revisionary Authority Can't Impose Penalty First Time.

June 18, 2013

Case Laws Service Tax AT

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