Imposition of penalty u/s 78 - mere non-payment of short-payment ...

Service Tax

March 8, 2019

Imposition of penalty u/s 78 - mere non-payment of short-payment of duties or taxes cannot be construed as with an intent to evade duties/taxes. There must be something more than mere failure to pay taxes for invoking the provisions of Section 78 ibid.

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Imposition of penalty u/s 78 - mere non-payment of short-payment ...

Service Tax

March 8, 2019

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