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Service Tax - Highlights / Catch Notes

Home Highlights May 2017 Year 2017 This

Penalty u/s 78 - the respondent has collected the service tax ...


Penalty Imposed for Failing to Remit Service Tax Despite Rural Location and Limited Education u/s 78.

May 25, 2017

Case Laws     Service Tax     AT

Penalty u/s 78 - the respondent has collected the service tax from the client and not paid to Revenue - The reason given by the Commissioner (Appeals) for non-imposition of penalty is that the respondent was in a rural area and not very highly educated - order of commissioner (appeal) is not correct - penalty confirmed - AT

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