Waiver of Penalty for Service Tax Payment Not Applicable if Willful Evasion u/s 73(4) is Proven.

Waiver of Penalty for Service Tax Payment Not Applicable if Willful Evasion u/s 73(4) is Proven. https://www.taxtmi.com/highlights?id=15875 Waiver of penalty - service tax has been deposited before issuance of show cause notice u/s 73(3) - where there was wilful contravention of the provisions with a view to evade payment of service tax, provisions of sub-section 3 would not apply, in view of the provisions of sub-section 4 of Section 73 - AT en-us Mon, 18 Nov 2013 11:49:47 +0530 Mon, 18 Nov 2013 11:49:47 +0530 TaxTMI RSS Generator Waiver of Penalty for Service Tax Payment Not Applicable if Willful Evasion u/s 73(4) is Proven. https://www.taxtmi.com/highlights?id=15875 Waiver of penalty - service tax has been deposited before issuance of show cause notice u/s 73(3) - where there was wilful contravention of the provisions with a view to evade payment of service tax, provisions of sub-section 3 would not apply, in view of the provisions of sub-section 4 of Section 73 - AT Highlights Service Tax Mon, 18 Nov 2013 11:49:47 +0530 https://www.taxtmi.com/highlights?id=15875