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Service Tax - Highlights / Catch Notes

Home Highlights April 2018 Year 2018 This

Penalty u/s 78 - suppression with intent to evade payment of ...


No Penalty Imposed for Service Tax Evasion u/s 78 Due to Prompt Payment and Lack of Intent.

April 24, 2018

Case Laws     Service Tax     AT

Penalty u/s 78 - suppression with intent to evade payment of service tax - appellant has immediately paid the amount of service tax alongwith interest - It shows that there was no positive act of suppression on the part of the appellant - no penalty - AT

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