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Service Tax - Highlights / Catch Notes

Home Highlights May 2016 Year 2016 This

No penalty can be charged for non-filing / delayed filing of ...

Service Tax

May 20, 2016

No penalty can be charged for non-filing / delayed filing of ST-3 return in case there is no service tax liability for Such period - But, levy of penalty confirmed for the period where service tax was payable but return was not filed or delayed filed - Section 70 r.w Rule 7C of Service Tax Rules - AT

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