TMI BlogPenalty u/s 76 and 78 - service tax alongwith interest paid on being pointed out - The reason of...Penalty u/s 76 and 78 - service tax alongwith interest paid on being pointed out - The reason of financial crunch given by the appellant should be given some credence, particularly in view of the mitigating factor that it is not a case of absolute non-discharge of tax liability but delayed payment of tax, that too with interest paid thereon - No penalty. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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