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Service Tax - Highlights / Catch Notes

Home Highlights March 2016 Year 2016 This

Waiver of penalty - appellant-assessee suppressed the facts ...

Service Tax

March 25, 2016

Waiver of penalty - appellant-assessee suppressed the facts from the Revenue with an intention to evade payment of service tax and when when there are malafides proved on the part of the appellant-assessee, they would not be entitled to take the benefit of provisions of Section 73(3)(4) ibid. - AT

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