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Service Tax - Highlights / Catch Notes

Home Highlights December 2015 Year 2015 This

Extension of time for making reduced penalty - CESTAT could not ...


High Court Rules Against CESTAT's Extension for Reduced Penalty Payment u/s 78(1) of Finance Act, 1994.

December 9, 2015

Case Laws     Service Tax     HC

Extension of time for making reduced penalty - CESTAT could not have permitted the Respondent to pay the reduced penalty amount in terms of the second proviso to Section 78 (1) of the Finance Act, 1994 within thirty days from the date of the impugned order of the CESTAT. - HC

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