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Service Tax - Highlights / Catch Notes

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Penalty u/s 76 or 78 - since this amendment has come into force ...

Case Laws     Service Tax

November 11, 2013

Penalty u/s 76 or 78 - since this amendment has come into force w.e.f. 10th May, 2008, it cannot have retrospective operation in the absence of any specific stipulation to this effect - simultaneous levy of penalty confirmed - AT

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