TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Join Channel
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
Issues: Whether the penalty imposed on the co-noticee under Section 78A(a) of the Finance Act, 1994 survived after the main noticee's service tax dispute was settled under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019.
Analysis: The main demand against the noticee company had already been settled under the Scheme. The Tribunal followed its consistent view that once the principal dispute relating to duty or service tax stands settled under SVLDRS, the penalty fastened on the co-noticee does not survive. The penalty under Section 78A(a) was therefore found unsustainable.
Conclusion: The penalty imposed on the appellant was set aside and the appeal was allowed.
TaxTMI 
