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Service Tax - Highlights / Catch Notes

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Penalty - There was sufficient evidence to establish that the ...


Guilty of Fact Suppression: Equal Penalty Imposed u/s 78 of the Finance Act, 1994.

April 21, 2017

Case Laws     Service Tax     AT

Penalty - There was sufficient evidence to establish that the respondent is guilty of suppression of facts - The law laid u/s 78 of the FA, 1994 mandates imposition of equal penalty when suppression of facts are established. - AT

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