Levy of penalty at reduced rate of 25% of tax - assessee sought ...

Service Tax

October 13, 2017

Levy of penalty at reduced rate of 25% of tax - assessee sought full waiver - The authority has used his discretionary power, which he is empowered u/s 78- The reduction of penalty from the original amount to 25% is not contrary to Section 78 and hence, it is valid - HC

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Levy of penalty at reduced rate of 25% of tax - assessee sought ...

Service Tax

October 13, 2017

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