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Service Tax - Highlights / Catch Notes

Home Highlights November 2018 Year 2018 This

Penalty u/s 78 - when the assessee maintains specified records, ...

Service Tax

November 14, 2018

Penalty u/s 78 - when the assessee maintains specified records, the proviso appended to Section 78 of the Act, mandates that imposition of penalties should be restricted to 50% of the determined amount of service tax.

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