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Service Tax - Highlights / Catch Notes

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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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