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Service Tax - Highlights / Catch Notes

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Interest on delayed refunds - service tax - Provisions of ...

Service Tax

January 12, 2013

Interest on delayed refunds - service tax - Provisions of Section 83 of Finance Act, 1994 clearly provide that provisions of Section 11BB are made applicable to service tax matters - AT

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  10. Levy of penalty u/s 78 - once the taxes have been paid, along with interest, the entire proceedings under the Finance Act, 1994 are concluded.

 

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