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Service Tax - Highlights / Catch Notes

Home Highlights November 2016 Year 2016 This

Even if the service tax was collected but shown as a outstanding ...

Case Laws     Service Tax

November 1, 2016

Even if the service tax was collected but shown as a outstanding in the balance sheet, it can be construed that appellant had no malafide intention - appellant showed the reasonable cause for non payment of service tax on due time. - Penalty waived - AT

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