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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