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Service Tax - Highlights / Catch Notes

Home Highlights February 2016 Year 2016 This

Levy of penalty - proprietary concern - respondents had been ...

Case Laws     Service Tax

February 29, 2016

Levy of penalty - proprietary concern - respondents had been under the impression that they being “proprietary concern” were not covered by wordings “commercial concern” and were consequently not liable to payment of service tax. - levy of penalty set aside - AT

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