Levy of penalty - To suggest that in every case where service ...

No penalty for late service tax payment if taxpayer complies after notification, aligning with Section 73(3) provisions.

June 1, 2016

Case Laws     Service Tax     AT

Levy of penalty - To suggest that in every case where service tax is being paid on being pointed out by the Department, the benefit of Section 73(3) would not be available would tantamount to rendering Section 73(3) redundant, which is clearly impermissible - No penalty - AT

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