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Service Tax - Highlights / Catch Notes

Home Highlights February 2017 Year 2017 This

Penalty u/s 78 - Without the raising of the demand u/s 73(1) ...

Service Tax

February 24, 2017

Penalty u/s 78 - Without the raising of the demand u/s 73(1) ibid and its determination by the adjudicating authority, the penalty u/s 78 of the Act is not sustainable. - AT

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