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Service Tax - Highlights / Catch Notes

Home Highlights March 2016 Year 2016 This

Liability of Service tax - Rendering of Business auxiliary ...


Penalty u/s 78 Overturned: Doubt on Individuals as 'Commercial Concerns' in Business Auxiliary Services. Section 80 Invoked.

March 26, 2016

Case Laws     Service Tax     AT

Liability of Service tax - Rendering of Business auxiliary service - for reasonableness of doubt that individuals may not be 'commercial concerns', section 80 of Finance Act, 1994 be invoked and penalty imposed under Section 78 is set aside. - AT

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