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Service Tax - Highlights / Catch Notes

Home Highlights December 2017 Year 2017 This

Levy of penalty - appellant have on discovering the defalcation ...


Penalty u/s 78(1) Deemed Unjust After Appellant Pays Tax and Interest Following Employee Defalcation.

December 15, 2017

Case Laws     Service Tax     AT

Levy of penalty - appellant have on discovering the defalcation by its employee, deposited the tax forthwith with interest - the penalty u/s 78(1) is not tenable. - AT

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