Penalty u/s 76 - Even though there was no claim made earlier for ...
Case Laws Service Tax
July 4, 2015
Penalty u/s 76 - Even though there was no claim made earlier for application of Section 80, I find that this is a case where one of the partners even though was ignorant of law, has fulfilled the obligation even before issuance of show-cause notice - penalty waived - AT
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