Imposition of penalty u/r 15 of the CCR, 2004 read with Section ...
Appellant avoids penalty u/r 15, CCR 2004, and Section 78, FA 1994 by paying tax and interest pre-notice.
April 25, 2020
Case Laws Service Tax AT
Imposition of penalty u/r 15 of the CCR, 2004 read with Section 78 of the FA, 1994 - after being pointed out by the CERA Audit, the appellant went through its records and finally did not dispute and paid the entire amount of tax along with applicable interest before issuance of the Show Cause Notice - No penalty - AT
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