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Service Tax - Highlights / Catch Notes

Home Highlights January 2017 Year 2017 This

Levy of penalty - Delay in payment of tax - The delay has ...


Penalty Overturned Due to Tax Procedure Change Causing Payment Delay; No Justification Found for Imposing Penalty.

January 13, 2017

Case Laws     Service Tax     AT

Levy of penalty - Delay in payment of tax - The delay has occurred because of change in the procedure of payment of tax and therefore we do not find any justification for imposing penalty - AT

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