Penalty u/s 76 or 78 - since this amendment has come into force ...
Simultaneous Penalties Allowed Under Service Tax Sections 76 & 78; Amendments Not Retroactive Without Explicit Mention.
November 11, 2013
Case Laws Service Tax AT
Penalty u/s 76 or 78 - since this amendment has come into force w.e.f. 10th May, 2008, it cannot have retrospective operation in the absence of any specific stipulation to this effect - simultaneous levy of penalty confirmed - AT
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