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Service Tax - Highlights / Catch Notes

Home Highlights February 2017 Year 2017 This

Interest on delayed payment of tax - There is no whisper in the ...


Interest Demand on Delayed Tax Payment Unjustified Due to Missing Elements in Show Cause Notice; Limited by Time Constraints.

February 3, 2017

Case Laws     Service Tax     AT

Interest on delayed payment of tax - There is no whisper in the SCN concerning any ingredient present for invocation of extended period - demand for interest is certainly hit by limitation and will not sustain. - AT

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