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Service Tax - Highlights / Catch Notes

Home Highlights November 2015 Year 2015 This

Levy of Penalty - Short payment of service tax - Suppression of ...

Service Tax

November 11, 2015

Levy of Penalty - Short payment of service tax - Suppression of facts - Section 73(3) is not applicable in the case where suppression of fact is established - However, appellant has made reasonable cause for invoking of Section 80, penalty waived - AT

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