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Service Tax - Highlights / Catch Notes

Home Highlights August 2014 Year 2014 This

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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