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During audit by service tax department, penalty u/s 73(4)(a)

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(Querist)
24 March 2013 is penalty required to be paid under section 73(4)(A) ? From which date / year it is effective ?
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raghavender upadhyay

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raghavender upadhyay (Expert)
25 March 2013 BENEFIT OF REDUCED PENALTY WILL BE AVAILABLE IF ASSESSEE MAINTAIN PROPER RECORD THOUGH FAILURE TO PAY SERVICE TAX. SEC 73(4A)INTRODUCED IN 2011 BUDGET.
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C A S.S.Agarwal, M.Com.,LL.B,

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C A S.S.Agarwal, M.Com.,LL.B, (Expert)
08 April 2013 I agree with the expert and interest is also payable for late payment




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