Were Section 76 and 78 Always Mutually Exclusive?

CA Ankit Gulgulia (Jain) , Last updated: 07 March 2012  
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Where a person is liable to pay service tax u/s 68 and fails to credit the tax or any thereof to the account of the Central Government within the prescribed time limit then he shall be liable to pay taxes along with applicable interest under section 75 and face penal consequences under section 76

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Published by

CA Ankit Gulgulia (Jain)
(B.COM (H), FCA, CIFRS, CBV, R-ID (IICA), R. Valuer (IBBI))
Category Service Tax   Report

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