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Service Tax - Highlights / Catch Notes

Home Highlights May 2012 Year 2012 This

When the service tax has been paid together with interest after ...


No penalty if service tax with interest is paid late; Section 73 notice can't be issued.

May 15, 2012

Case Laws     Service Tax     AT

When the service tax has been paid together with interest after a delay, and that show cause notice under Section 73 of the Finance Act, 1994, cannot be issued for imposition of penalty in such a situation.

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