TMI BlogPenalty u/s 78 - assess had collected the service tax but failed to deposit the same with the Government...Penalty u/s 78 - assess had collected the service tax but failed to deposit the same with the Government account due to financial crisis - entire amount of service tax has been discharged before issue of show-cause notice - penalty waived - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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