After the amendment brought in Section 35F of the Central Excise ...
Service Tax
November 25, 2019
After the amendment brought in Section 35F of the Central Excise Act, 1944, the statute has already waived 92.5% of the demand of the tax and the penalty. Thus, after the said amendment there is no question whatsoever arises of preferring “waiver application” to deposit the pre-deposit amount @ 7.5% of the total amount of duty
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