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Service Tax - Highlights / Catch Notes

Home Highlights July 2012 Year 2012 This

Penalty under Section 76 and 78 simultaneously -show cause ...


Amendment to Section 78 Invalidates Penalty u/s 76 in Service Tax Case Issued on June 18, 2008.

July 7, 2012

Case Laws     Service Tax     AT

Penalty under Section 76 and 78 simultaneously -show cause notice is issued to the appellant on 18.6.2008 and whereas the amendment to Section 78 was carried out on 10.05.2008 – Penalty u/s 76 not sustainable - AT

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