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Service Tax - Highlights / Catch Notes

Home Highlights April 2014 Year 2014 This

Penalty u/s 78 - the contention of the Revenue that the ...


Authority's Jurisdiction to Reduce Penalty u/s 78 Upheld; Revenue's Argument Deemed Illegal.

April 18, 2014

Case Laws     Service Tax     HC

Penalty u/s 78 - the contention of the Revenue that the authority has no jurisdiction to reduce the penalty to 25% is ex facie illegal and contrary to the statutory provision. - HC

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