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    Service Tax

    Levy of penalty u/s 77 and 78 of the Finance Act, 1994 -...

    Discretionary Penalties Under Finance Act 1994: Sections 77 & 78 Allow Case-by-Case Evaluation for Service Tax.

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    Service TaxAugust 2, 2023Case LawsAT

    Levy of penalty u/s 77 and 78 of the Finance Act, 1994 - Penalties need not be imposed merely because a legal provision provides for it. It is the discretion of the authority to examine whether the law requires the provision to be enforced. - AT

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