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Service Tax - Highlights / Catch Notes

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Waiver of penalty u/s 80 - Tribunal was in error holding that ...


Tribunal Mistakenly Bypassed Reasonable Cause Requirement u/s 78 When Extended Limitation Invoked u/s 73(1) Proviso.

July 15, 2014

Case Laws     Service Tax     HC

Waiver of penalty u/s 80 - Tribunal was in error holding that there would be no occasion to establish a reasonable cause within the meaning of section 78, once, the extended period of limitation had been validly invoked under the proviso to section 73(1) - HC

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