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Service Tax - Highlights / Catch Notes

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Jurisdiction to impose penalty for late filing of return - Levy ...

Service Tax

February 13, 2021

Jurisdiction to impose penalty for late filing of return - Levy of late fee payable under Rule 7C of the Service Tax Rules, 1994 - The petitioner has not made out a case for any interference as the petitioner himself agreed to pay the late fee of ₹ 1,28,000/- before the first respondent Settlement Commission - HC

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