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Service Tax - Highlights / Catch Notes

Home Highlights May 2016 Year 2016 This

Penalty - the appellant, immediately after pointing out by the ...


Appellant qualifies for immunity u/s 73(3) of the Finance Act after paying service tax and interest promptly.

May 21, 2016

Case Laws     Service Tax     AT

Penalty - the appellant, immediately after pointing out by the department regarding non-payment of service tax, discharged the service tax along with interest before issuance of show cause notice. Therefore, the appellant is clearly entitled for the immunity provided under Section 73(3) of the Finance Act, 1994 - AT

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