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Service Tax - Highlights / Catch Notes

Home Highlights January 2016 Year 2016 This

Levy of penalty u/s 77(1)(c) for failure to furnish the records ...


Appellant's Penalty u/s 77(1)(c) Set Aside After Submitting Required Documents During Hearing.

January 12, 2016

Case Laws     Service Tax     AT

Levy of penalty u/s 77(1)(c) for failure to furnish the records before the Audit Party - The appellant have already deposited penalty of ₹ 10,000/- imposed on the director and not appealed further. It is an admitted fact that the documents required were ultimately filed at the time of personal hearing of the show cause notice - taking a liberal view, penalty set aside - AT

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