Waiver of penalty - it was not possible the provisions of ...
Section 73(3) prohibits taxpayers from collecting and keeping unnoticed taxes without penalties, except for interest.
September 21, 2013
Case Laws Service Tax AT
Waiver of penalty - it was not possible the provisions of section 73(3) to meant that an assessee can collect and keep the tax with him and deposit when it comes to the notice of the department and no penal consequence will follow other than interest - AT
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