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Service Tax - Highlights / Catch Notes

Home Highlights February 2017 Year 2017 This

Appellant has already paid entire tax liability along with ...


Appellant's Full Tax Payment u/s 73(3) of Finance Act 1994 Renders Show Cause Notice Unnecessary for Penalties.

February 6, 2017

Case Laws     Service Tax     AT

Appellant has already paid entire tax liability along with interest hence the provisions of Section 73(3) of the Finance Act, 1994 gets attracted in this case - SCN was not required to impose penalties - AT

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