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Service Tax - Highlights / Catch Notes

Home Highlights February 2020 Year 2020 This

Reduction in the quantum of penalty imposed u/s 78 - Unless the ...

Service Tax

February 8, 2020

Reduction in the quantum of penalty imposed u/s 78 - Unless the penalty under Section 78 of the Act itself is leviable on the Assessee, there is no question of any reduction of the quantum of penalty to 25% thereof by the learned Tribunal in its discretion. What is not at all leviable, cannot be reduced.

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