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Service Tax - Highlights / Catch Notes

Home Highlights August 2017 Year 2017 This

Penalty u/s 76 and 78 - Business Auxiliary Services - as there ...


No Penalties for Business Auxiliary Services u/ss 76 & 78 Due to Tribunal's Divergent Decision on Issues.

August 21, 2017

Case Laws     Service Tax     AT

Penalty u/s 76 and 78 - Business Auxiliary Services - as there was contrary decision of this Tribunal on the issues, no penalty can be imposed - also, when there was divergent view on the issue, the extended period of limitation cannot be invoked

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