Imposition of penalty for delayed in payment - liability of ...
Penalty for Delayed Service Tax Payment Overturned; No Malafide Intent Found Due to Documented ST-3 Returns.
March 28, 2019
Case Laws Service Tax AT
Imposition of penalty for delayed in payment - liability of service tax & actual payment shown in ST-3 Returns - fact of knowledge of the department hence malafide cannot be attributable against the appellant - penalty imposed on the appellant is set-aside
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