Refund of penalty - there was no need to pay penalty - the said ...

Service Tax

February 5, 2018

Refund of penalty - there was no need to pay penalty - the said amount was suo moto deposited by the respondent while discharging the service tax and interest, which in my view, cannot be designated or termed as penalty. At best, it could be considered as an extra payment made - refund allowed - AT

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Refund of penalty - there was no need to pay penalty - the said ...

Service Tax

February 5, 2018

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