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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