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Service Tax - Highlights / Catch Notes

Home Highlights May 2018 Year 2018 This

Penalty u/s 77 and 78 - Respondent, a public authority, have not ...


No Penalties for Public Authority Lacking Service Tax Registration Without Malicious Intent u/ss 77 and 78.

May 21, 2018

Case Laws     Service Tax     AT

Penalty u/s 77 and 78 - Respondent, a public authority, have not obtained service tax registration and have not paid the service tax - no penalty can be imposed in the case of such statutory or government body as there could not be any mala fide intention to evade payment of duty - AT

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