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Service Tax - Highlights / Catch Notes

Home Highlights September 2019 Year 2019 This

Levy of penalty u/s 76 - the doubts in the mind of the appellant ...


Penalties u/s 76 Set Aside Due to Good Faith and Conflicting Decisions on Renting Activity Taxability.

September 11, 2019

Case Laws     Service Tax     AT

Levy of penalty u/s 76 - the doubts in the mind of the appellant as to taxability or otherwise of the renting activity was in good faith, which is also due to the fact that there are contrary decisions available and that finally, it has reached the Hon’ble Supreme Court. - penalties set aside - AT

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