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Service Tax - Highlights / Catch Notes

Home Highlights June 2015 Year 2015 This

Levy of Penalty u/s 76 - mandatory or any discretion is left ...


Section 76 Penalty is Mandatory; Authorities Cannot Waive or Alter Penalty as Prescribed by Law.

June 23, 2015

Case Laws     Service Tax     HC

Levy of Penalty u/s 76 - mandatory or any discretion is left with the authorities for imposing such penalty - no reason why the Authorities should depart from imposing such penalty as mandated by the provisions of the Act. - HC

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