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Service Tax - Highlights / Catch Notes

Home Highlights September 2018 Year 2018 This

Extended period of limitation - non-payment of service tax and ...

Case Laws     Service Tax

September 3, 2018

Extended period of limitation - non-payment of service tax and the payment of service tax along with interest was made only after detection by the department - as per sub-Section (4) of Section 73, the benefit of Section 73(3) is not available to the appellant - Demand with penalty confirmed.

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