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Service Tax - Highlights / Catch Notes

Home Highlights December 2011 Year 2011 This

Whether penalty imposed under Section 78 of the Finance Act, ...

Service Tax

December 3, 2011

Whether penalty imposed under Section 78 of the Finance Act, 1994 can be reduced to 25% by invoking the provisions of first proviso to Section 78, when the assessee has not paid 25% of the penalty amount within 30 days of the order as required under the second proviso to Section 78 ibid - Held yes.... - HC

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