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Service Tax - Highlights / Catch Notes

Home Highlights October 2013 Year 2013 This

Penalty - Even if the ingredients stipulated in Sections 76 and ...

Service Tax

October 14, 2013

Penalty - Even if the ingredients stipulated in Sections 76 and 78 of the Act are established, if the assessee shows reasonable cause for such failure, then the authority has no power to impose penalty in view of Section 80 of the Act - AT

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  9. Penalty u/s 76 & 78 - provisions of Section 78 having been invoked and penalty imposed, Section 76 penalty may not be justified - AT

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  11. Even it would not be proper to penalize the appellant under Sections 76 and 78, when the first appellate authority waived the penalty under Section 77 itself - AT

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