Levy of Penalty and late fee for delayed payment of service tax ...
Service Tax
May 21, 2015
Levy of Penalty and late fee for delayed payment of service tax and delayed filing of return - penalties u/s 76, 77 & 78 waived in view of section 73(3) - Since, there is no provision for waiver of late fee, appellant is required to pay find under Rule 7(c) of the Service Tax Rules, 1944 - AT
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