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Service Tax - Highlights / Catch Notes

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Whether the unamended provision of Section 78 according to which ...

Service Tax

May 21, 2016

Whether the unamended provision of Section 78 according to which 100% penalty or amended provision of Section 78 according to which 50% penalty is applicable in the case where transactions are recorded in the books of the assessee, when the offence was taken place during the period of unamended Section 78. - CESTAT applied the amended provisions in favor of assessee - AT

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