https://www.taxtmi.com/highlights?id=36006 Penalty u/s 76 and 78 - Business Auxiliary Services - as there was contrary decision of this Tribunal on the issues, no penalty can be imposed - also, when there was divergent view on the issue, the extended period of limitation cannot be invoked en-us Mon, 21 Aug 2017 17:48:02 +0530 Mon, 21 Aug 2017 17:48:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=36006 Penalty u/s 76 and 78 - Business Auxiliary Services - as there was contrary decision of this Tribunal on the issues, no penalty can be imposed - also, when there was divergent view on the issue, the extended period of limitation cannot be invoked Highlights Service Tax Mon, 21 Aug 2017 17:48:02 +0530 https://www.taxtmi.com/highlights?id=36006