Quantum of penalty u/s 78 of FA - the facts of the case have not ...

Penalty Under Finance Act Section 78 Reduced to 10% Due to Chronic Service Tax Payment Default by Assessee.

January 23, 2019

Case Laws     Service Tax     HC

Quantum of penalty u/s 78 of FA - the facts of the case have not fully convinced us to waive the entire penalty, as there has been chronic default committed by the assessee in regular intervals by failing to pay the service tax within the time permitted under the Statute - penalty reduced to 10%

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