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Service Tax - Highlights / Catch Notes

Home Highlights April 2015 Year 2015 This

Penalty u/s 77 for non appearance to summons - penalty of ...

Service Tax

April 18, 2015

Penalty u/s 77 for non appearance to summons - penalty of ₹ 200 per day is not in the nature of mandatory. Therefore it is discretion of the officer to reduce the penalty depending upon the nature of the case. - AT

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