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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