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Service Tax - Highlights / Catch Notes

Home Highlights November 2013 Year 2013 This

Penalty u/s 76 or 78 - since this amendment has come into force ...


Simultaneous Penalties Allowed Under Service Tax Sections 76 & 78; Amendments Not Retroactive Without Explicit Mention.

November 11, 2013

Case Laws     Service Tax     AT

Penalty u/s 76 or 78 - since this amendment has come into force w.e.f. 10th May, 2008, it cannot have retrospective operation in the absence of any specific stipulation to this effect - simultaneous levy of penalty confirmed - AT

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