Penalty u/s 78 - assess had collected the service tax but failed ...
Penalty Waived u/s 78: Service Tax Paid Before Show-Cause Notice After Initial Non-Deposit Due to Financial Crisis.
August 25, 2015
Case Laws Service Tax AT
Penalty u/s 78 - assess had collected the service tax but failed to deposit the same with the Government account due to financial crisis - entire amount of service tax has been discharged before issue of show-cause notice - penalty waived - AT
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