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Service Tax - Highlights / Catch Notes

Home Highlights May 2015 Year 2015 This

Penalty u/s 76 & 78 - short payment of service tax - once in a ...

Service Tax

May 25, 2015

Penalty u/s 76 & 78 - short payment of service tax - once in a year, the appellant themselves reconcile the statements and discharge the differential service tax liability short paid therein along with interest. - this is a fit case for invoking the provisions of Section 80 of the Finance Act, 1994 for setting aside the penalties - AT

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