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Service Tax - Highlights / Catch Notes

Home Highlights June 2012 Year 2012 This

ST - Whether the revisional authority has jurisdiction to impose ...


Revisional Authority Lacks Jurisdiction to Impose First-Time Penalty if Not Done by Adjudicating Authority u/s 80.

June 5, 2012

Case Laws     Service Tax     HC

ST - Whether the revisional authority has jurisdiction to impose penalty for the first time when it has not been imposed by the adjudicating or assessing authority by invoking Section 80 – Held No - HC

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