TMI BlogPenalty u/s 76 - there is no distinction between habitual and one time offenders u/s 73(3) - penalty u/s...Penalty u/s 76 - there is no distinction between habitual and one time offenders u/s 73(3) - penalty u/s 76 is not imposable when the service tax liability alongwith interest is discharged before issuance of show cause notice. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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