Non payment of service tax at the time of filing of the ST-3 ...
Service provider avoids penalty for late service tax payment by settling dues before show cause notice.
July 7, 2016
Case Laws Service Tax AT
Non payment of service tax at the time of filing of the ST-3 returns - The amount was paid subsequent to filing of service tax returns but before the issuance of the Show cause notice. - penalty waived - AT
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