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Service Tax - Highlights / Catch Notes

Home Highlights June 2013 Year 2013 This

Penalty - When the assessing authority, in its discretion has ...

Case Laws     Service Tax

June 18, 2013

Penalty - When the assessing authority, in its discretion has held that no penalty is leviable, by virtue of Section 80 of the Act, the revisionary authority cannot invoke its jurisdiction and impose penalty for the first time. - AT

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