Levy of penalty at reduced rate of 25% of tax - assessee sought ...
Service Tax
October 13, 2017
Levy of penalty at reduced rate of 25% of tax - assessee sought full waiver - The authority has used his discretionary power, which he is empowered u/s 78- The reduction of penalty from the original amount to 25% is not contrary to Section 78 and hence, it is valid - HC
View Source