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Service Tax - Highlights / Catch Notes

Home Highlights September 2015 Year 2015 This

Pre-deposit of the penalty amount would be required only when ...

Service Tax

September 21, 2015

Pre-deposit of the penalty amount would be required only when the order of the penalty alone is under challenge. But when there is composite order namely assessment order of the tax component along with interest and also penalty as in the present case, direction for pre-deposit of any portion of the penalty amount would result in injustice as well as hardship. - HC

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