No Penalty for Delayed Service Tax Payment Without Intent to Evade, Per Sections 76 and 73(3).
X X X X Extracts X X X X
X X X X Extracts X X X X
....Levy of penalty for belated payment of service tax - penalty u/s 76 - when the intention to evade payment of service tax is not there, penalty cannot be levied following section 73(3) - AT....




TaxTMI
TaxTMI