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Service Tax - Highlights / Catch Notes

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Extension of time for making reduced penalty - CESTAT could not ...

Service Tax

December 9, 2015

Extension of time for making reduced penalty - CESTAT could not have permitted the Respondent to pay the reduced penalty amount in terms of the second proviso to Section 78 (1) of the Finance Act, 1994 within thirty days from the date of the impugned order of the CESTAT. - HC

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