Levy of penalty - payment of service tax and interest before ...
Penalty Not Enforced if Service Tax and Interest Paid Before SCN Per Section 73(3), High Court Affirms.
August 5, 2014
Case Laws Service Tax HC
Levy of penalty - payment of service tax and interest before issuance of SCN - Sub-section 3 of section 73 of the Act, prohibits initiation of proceedings for recovery of penalty - HC
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