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Service Tax Penalties Not Valid If No Deliberate Suppression of Facts - Taxguru - in by sameer is a document available to read on EtoBox.
The CESTAT ruled that penalties imposed on RPP Infra Projects Ltd for short-payment of service tax were not valid due to lack of deliberate suppression of facts. The appellant had promptly paid the owed service tax and interest upon being notified, and the confusion regarding tax applicability on freight services contributed to their belief that the tax was not due. Consequently, the penalties under sections 77 and 78 of the Finance Act were set aside, affirming that no penalty should be imposed when tax is
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