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Service Tax - Highlights / Catch Notes

Home Highlights February 2018 Year 2018 This

Penalty u/s 77(2) of the FA 1994 - delay in filing the service ...

Service Tax

February 10, 2018

Penalty u/s 77(2) of the FA 1994 - delay in filing the service tax return - penalty of ₹ 20,000/- for each return - When the penalty has been imposed under Section 77(2) of the Finance Act, 1994, in that circumstance penalty under Section 70 cannot be imposed on the assessee. - AT

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