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Service Tax - Highlights / Catch Notes

Home Highlights July 2017 Year 2017 This

Levy of penalty - the appellant was recovering the said tax ...


Tax Collection Invalidates Financial Hardship Claim; Section 80 Inapplicable, Penalty Levy Stands.

July 15, 2017

Case Laws     Service Tax     AT

Levy of penalty - the appellant was recovering the said tax amount from their customers, in which case again their plea of financial difficult cannot be appreciated. In these circumstances, the applicability of Section 80 is ruled out - levy of penalty confirmed.

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