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Service Tax - Highlights / Catch Notes

Home Highlights December 2019 Year 2019 This

Imposition of late fee under Rule 7C of Service Tax Rules - ...

Service Tax

December 11, 2019

Imposition of late fee under Rule 7C of Service Tax Rules - delay in filing of returns - there is definite violation of above quoted provisions and also of Section 70 of the Finance Act - Rule 7 (C) of Service Tax Rules, 1944 as rightly been invoked which makes an assessee liable to pay late fee due to said violation.

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