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Service Tax - Highlights / Catch Notes

Home Highlights November 2018 Year 2018 This

Penalty - Delayed payment of service tax - The conduct of the ...


Appellant's Delayed Tax Payment Penalty Reconsidered Due to Reasonable Cause and No Intent to Evade, per Section 80.

November 29, 2018

Case Laws     Service Tax     AT

Penalty - Delayed payment of service tax - The conduct of the appellant in paying up service tax and interest, and the categoric finding of the Commissioner that there is no intention to evade tax, persuades us to hold that appellant has established reasonable cause for invoking Section 80 of the Act ibid.

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