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Service Tax - Highlights / Catch Notes

Home Highlights April 2017 Year 2017 This

Presence of mens rea - immediately after initiation of ...

Service Tax

April 28, 2017

Presence of mens rea - immediately after initiation of investigation and upon service of notice of investigation by respondents No.1 and 2, the petitioner had already discharged its tax liability before issuance of show cause notice and paid the service tax liability - There is no willful suppression of facts to evade tax - No penalty - HC

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