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Service Tax - Highlights / Catch Notes

Home Highlights January 2017 Year 2017 This

Levy of penalty - the appellant had paid the tax prior to issue ...


Tax Paid Pre-Notice Invalidates Show Cause u/s 73, Penalty Levy Unjustified.

January 17, 2017

Case Laws     Service Tax     AT

Levy of penalty - the appellant had paid the tax prior to issue of the show cause notice, the whole show cause notice is bad and not tenable under the provisions of Section 73 of the Finance Act - AT

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