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Service Tax - Highlights / Catch Notes

Home Highlights March 2019 Year 2019 This

Imposition of penalty for delayed in payment - liability of ...


Penalty for Delayed Service Tax Payment Overturned; No Malafide Intent Found Due to Documented ST-3 Returns.

March 28, 2019

Case Laws     Service Tax     AT

Imposition of penalty for delayed in payment - liability of service tax & actual payment shown in ST-3 Returns - fact of knowledge of the department hence malafide cannot be attributable against the appellant - penalty imposed on the appellant is set-aside

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