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Service Tax - Highlights / Catch Notes

Home Highlights January 2012 Year 2012 This

Inasmuch as a penalty under Section 78 is being sustained, there ...

Case Laws     Service Tax

January 10, 2012

Inasmuch as a penalty under Section 78 is being sustained, there is no justification for restoring the penalty under Section 76 as sought for by the department. However, the Commissioner (Appeals) has clearly erred in reducing the penalty imposed by the original authority under Section 78 without any valid reasons..... - AT

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