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Service Tax - Highlights / Catch Notes

Home Highlights September 2014 Year 2014 This

Levy of penalty u/s 78 - suppression of facts - the appellant ...

Service Tax

September 7, 2014

Levy of penalty u/s 78 - suppression of facts - the appellant has not sought the benefit of section 80 of the Finance Act, 1994 in this appeal. - payment of service tax prior to issue of show-cause notice is no ground to oppose the section 78 penalty - AT

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