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Service Tax - Highlights / Catch Notes

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Imposition of penalty u/s 78 - delay in payment of tax - ...

Case Laws     Service Tax

March 15, 2017

Imposition of penalty u/s 78 - delay in payment of tax - Financial hardship cannot be pleaded against penal action when the tax collected is not remitted to the Government and used for other expenses - penalty upheld - AT

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