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Service Tax - Highlights / Catch Notes

Home Highlights October 2016 Year 2016 This

Imposition of penalty - construction of complex - late payment ...

Service Tax

October 18, 2016

Imposition of penalty - construction of complex - late payment of service tax - benefit of doubt and bonafide belief - The appellant have shown the reasonable cause for waiver of penalties invoking u/s 80 - penalty waived - AT

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  9. Penalty u/s 78 - they were under bonafide belief that service provided from SEZ unit is not chargeable to Service Tax. Therefore the payment of Service Tax was escaped...

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