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Service Tax - Highlights / Catch Notes

Home Highlights July 2019 Year 2019 This

Waiver of penalty u/s 80 - the assessee will have to demonstrate ...


To waive penalties u/s 80, subcontractors must show valid reasons for service tax exemption-not assumptions.

July 19, 2019

Case Laws     Service Tax     HC

Waiver of penalty u/s 80 - the assessee will have to demonstrate that there are reasonable grounds to suggest that the amount received as a Subcontractor is not liable for the service tax. Mere assumption is not sufficient - Penalty cannot be set aside

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