Whether the unamended provision of Section 78 according to which ...
CESTAT Rules for Assessee: Amended Section 78 Applies, Reduces Penalty from 100% to 50% for Recorded Transactions.
May 21, 2016
Case Laws Service Tax AT
Whether the unamended provision of Section 78 according to which 100% penalty or amended provision of Section 78 according to which 50% penalty is applicable in the case where transactions are recorded in the books of the assessee, when the offence was taken place during the period of unamended Section 78. - CESTAT applied the amended provisions in favor of assessee - AT
View Source