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Service Tax - Highlights / Catch Notes

Home Highlights October 2019 Year 2019 This

Imposition of penalty - Appellant did not file the ST-3 returns ...

Service Tax

October 5, 2019

Imposition of penalty - Appellant did not file the ST-3 returns nor paid service tax within the stipulated time - The question of invoking of Section 80 of the Act in such cases would not arise because Section 78 itself supposes lack of bona-fides on the part of the assessee - Levy of penalty confirmed

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