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Service Tax - Highlights / Catch Notes

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Levy of Penalty - It is a fit case of waiver of penalties ...

Service Tax

May 2, 2023

Levy of Penalty - It is a fit case of waiver of penalties proposed under Section 76, 77 & 78 of the Act ibid, in terms of Section 80 of the Finance Act. 1994 - it is found that being a Government defence organisation no malafide intention can be attributed to the omissions which have occurred on the part of the noticee. - AT

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