I would like to know whether penalty is payable under Section 76 as well as under section 77 for failure to pay service tax within due date. if not , can the penalty be paid under any of these section.
27 August 2008
76 - Penalty for not paying service tax 77 - Penalty for different contraventions where there is no penalty prescribed and for procedural lapses like non filing of return, failure to take regn. etc
CAclubindia
