TMI BlogPenalty u/s 78 - the respondent has collected the service tax from the client and not paid to Revenue -...Penalty u/s 78 - the respondent has collected the service tax from the client and not paid to Revenue - The reason given by the Commissioner (Appeals) for non-imposition of penalty is that the respondent was in a rural area and not very highly educated - order of commissioner (appeal) is not correct - penalty confirmed - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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