Levy of penalty at reduced rate - the appellant being a small ...

Service Tax

July 24, 2023

Levy of penalty at reduced rate - the appellant being a small operator had no wherewithal to keep track of the law and thus, the applicability of the Service Tax to him - Looking into the conduct of the appellants in depositing the tax with interest and 25% penalty the provisions of Section 80 are invited and the benefits of Section 80 can be extended to the appellants. - AT

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Levy of penalty at reduced rate - the appellant being a small ...

Service Tax

July 24, 2023

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