Opportunity to furnish unsecured-loan confirmations is required before reassessment initiation; proceedings require fresh consideration after taxpayer...
Under-reporting on a first reassessment return attracts penalty, while enhanced misreporting penalty requires proof of a statutory misreporting catego...
Penalty u/s 78 of FA - GTA Service - the appellant was a dealer and not a provider of output service - Appellant is liable to pay service tax under the reverse charge mechanism - Since there was a bonafide doubt, no penalty.
Penalty u/s 78 of FA - GTA Service - the appellant was a dealer and not a provider of output service - Appellant is liable to pay service tax under the reverse charge mechanism - Since there was a bonafide doubt, no penalty.
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