TMI BlogNo Penalty for Delayed Service Tax Payment Without Intent to Evade, Per Sections 76 and 73(3).Levy of penalty for belated payment of service tax - penalty u/s 76 - when the intention to evade payment of service tax is not there, penalty cannot be levied following section 73(3) - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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