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Service Tax - Highlights / Catch Notes

Home Highlights January 2017 Year 2017 This

Imposition of penalties - mis-match of value - as the appellant ...


Appellant accepts liability for value mismatch; penalties imposed, Section 80 not invoked due to lack of contest.

January 3, 2017

Case Laws     Service Tax     AT

Imposition of penalties - mis-match of value - as the appellant having accepted the liability and also having not defended the show cause notice, even after getting opportunity, the beneficial provision of Section 80 need not be invoked. - AT

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