CESTAT Upholds Penalty u/s 77 (1)(c) of Finance Act based on Form 26AS obtained from Income Tax department on ground of Non-submission of Invoices [Read Order]

By Shabna Rahim - On November 16, 2023 6:33 pm - 2 mins read

Non-submission of Invoices - Invoices - Penalty - Tax department - Excise - Customs - Service Tax - CESTAT - CESTAT News - TAXSCAN

The New Delhi bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) upheld the penalty under section 77(1)(c ) of the Finance Act,1994 based on the Form 26AS obtained from the Income Tax Department on the grounds of non-submission of invoices. Right Resource Management Service, the appellant assessee was registered with the Service…

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