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Service Tax - Highlights / Catch Notes

Home Highlights October 2016 Year 2016 This

Imposition of penalty - construction of complex - late payment ...

Service Tax

October 18, 2016

Imposition of penalty - construction of complex - late payment of service tax - benefit of doubt and bonafide belief - The appellant have shown the reasonable cause for waiver of penalties invoking u/s 80 - penalty waived - AT

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  5. Penalty - Non deposit of amount of service tax collected from the client - benefit of payment of penalty of 25% extend to the appellant. - AT

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  10. Penalty - service tax was actually deposited alongwith interest even before the issuance of show cause notice - no justification for imposition of penalty - AT

 

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