TMI BlogEven if the service tax was collected but shown as a outstanding in the balance sheet, it can be...Even if the service tax was collected but shown as a outstanding in the balance sheet, it can be construed that appellant had no malafide intention - appellant showed the reasonable cause for non payment of service tax on due time. - 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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