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Service Tax - Highlights / Catch Notes

Home Highlights July 2018 Year 2018 This

Penalty u/s 78 - suppression of facts - when mandatory penalty ...


Section 78 Penalty Applies for Fact Suppression, Irrespective of Duty Payment Timing or Show Cause Notice.

July 9, 2018

Case Laws     Service Tax     AT

Penalty u/s 78 - suppression of facts - when mandatory penalty is imposable, whether the duty is paid before issue of show cause notice or after notice cannot alter the penalty.

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