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Service Tax - Highlights / Catch Notes

Home Highlights May 2014 Year 2014 This

If the due tax has been deposited alongwith interest and there ...


Penalty Unjustified if Tax and Interest Paid Without Intent to Evade, No Specific Finding Required.

May 3, 2014

Case Laws     Service Tax     HC

If the due tax has been deposited alongwith interest and there is no specific finding that there was any intention on the part of assessee to evade payment of tax, imposition of penalty is not justified - HC

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