Penalty u/s 78 - the provisions that shall apply are those ...

Service Tax

September 10, 2015

Penalty u/s 78 - the provisions that shall apply are those existing at the time of commission of the offence. Therefore, there was no scope for the lower appellate authorities to reduce the penalty from the statutory stipulated penalty equal to amount of service tax short paid - AT

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Penalty u/s 78 - the provisions that shall apply are those ...

Service Tax

September 10, 2015

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