GLOBAL INFORMATION TECHNOLOGIES Versus C. C. E., HYDERABAD - Service Tax - CESTAT BANGALORE - Tri - Penalty u/s 78 - Benefit of Section 80 - The original authority appeared to had been carried away by the rigour of law while dealing with the assessee s plea for the benefit of Section 80 - Held that - The benefit of Section 80 would accrue to the assessee - The assesse had shown sufficient cause for their defaults Penalty u/s 78 set aside - he had depended on his accountant as he (Managing Part................................... Service Tax - Case Laws
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