Penalty u/s 77 and 78 - Respondent, a public authority, have not ...
Service Tax
May 21, 2018
Penalty u/s 77 and 78 - Respondent, a public authority, have not obtained service tax registration and have not paid the service tax - no penalty can be imposed in the case of such statutory or government body as there could not be any mala fide intention to evade payment of duty - AT
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