Levy of penalty - suppression of facts or not - It is relevant ...

Service Tax

September 21, 2022

Levy of penalty - suppression of facts or not - It is relevant to note that upon being pointed out during the audit, the assessee has promptly made the payment of tax with interest and requested not to issue any show-cause notice. - In the absence of the conditions contained in Section 78 of the Finance Act, the imposition of penalty is not sustainable - HC

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Levy of penalty - suppression of facts or not - It is relevant ...

Service Tax

September 21, 2022

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