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Service Tax - Highlights / Catch Notes

Home Highlights September 2018 Year 2018 This

Jurisdiction of Commissioner - Commissioner under his ...

Service Tax

September 8, 2018

Jurisdiction of Commissioner - Commissioner under his revisionary power has issued SCN, imposing penalty, by invoking extended period of limitation - Penalty u/s 76, 77 and 78 of FA - payment of service tax with Interest was made on being pointed out - Penalty set aside as imposed beyond Jurisdiction.

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