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Service Tax - Highlights / Catch Notes

Home Highlights November 2016 Year 2016 This

Imposition of penalty - Except mere allegation of suppression, ...


No Evidence of Intentional Tax Evasion Found; No Penalty Imposed Due to Lack of Proof Beyond Allegations.

November 29, 2016

Case Laws     Service Tax     AT

Imposition of penalty - Except mere allegation of suppression, the Department did not bring any material on record to prove that there was suppression and concealment of facts to evade payment of tax - No penalty - AT

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