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Service Tax - Highlights / Catch Notes

Home Highlights February 2019 Year 2019 This

Penalty u/s 78 of FA - even if the appellant subsequently pays ...


Section 78 Penalty Stands: Paying Dues with Interest After Notification Doesn't Waive Penalty Under Finance Act.

February 9, 2019

Case Laws     Service Tax     AT

Penalty u/s 78 of FA - even if the appellant subsequently pays the amount on being pointed out by the department, along with interest, imposition of penalty under Section 78 of the Finance Act cannot be waived - penalty upheld.

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