Penalties u/s 76, 77 and 78 of FA - Non-payment of Service Tax collected from clients due to the...

Penalties u/s 76, 77 and 78 of FA - Non-payment of Service Tax collected from clients due to the financial difficulties - The delay / non-payment of service tax cannot be said, is an act of suppression of facts with intent to evade payment of tax. - No penalty. .....

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