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Service Tax - Highlights / Catch Notes

Home Highlights September 2013 Year 2013 This

Laible for penalty on delayed service tax or not – penalty under ...


Section 78 Penalty Waived Due to Lack of Intent to Evade Service Tax by Appellant.

September 10, 2013

Case Laws     Service Tax     AT

Laible for penalty on delayed service tax or not – penalty under section 78 - there should be a mens rea on the part of the appellant to evade tax – there is no intention to evade service tax – penalty waived - AT

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