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Service Tax - Highlights / Catch Notes

Home Highlights January 2017 Year 2017 This

Levy of penalty - Delay in payment of tax - The delay has ...

Service Tax

January 13, 2017

Levy of penalty - Delay in payment of tax - The delay has occurred because of change in the procedure of payment of tax and therefore we do not find any justification for imposing penalty - AT

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  8. Short payment / delayed payment of service tax - The clerical errors which crept in a few months has resulted in a short-payment - Penalty waived - AT

  9. Condonation of delay - Once the Income Tax Practitioner is changed it may not be possible for the assessee to get affidavit of Income Tax Practitioner - delay condoned - HC

  10. Imposition of penalty u/s 76 of the FA, 1994 - delayed payment of tax - financial difficulty - invocation of section 80 - it is a fit case to waive the penalty - AT

 

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