Penalty u/s 77(2) of the FA 1994 - delay in filing the service ...
Case Laws Service Tax
February 10, 2018
Penalty u/s 77(2) of the FA 1994 - delay in filing the service tax return - penalty of ₹ 20,000/- for each return - When the penalty has been imposed under Section 77(2) of the Finance Act, 1994, in that circumstance penalty under Section 70 cannot be imposed on the assessee. - AT
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