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Service Tax - Highlights / Catch Notes

Home Highlights January 2019 Year 2019 This

Rectification of Mistake - Having held that penalty is not ...


Penalty u/s 78 Not Applicable; Cannot Assert Limitation to Demand Confirmation Extent.

January 11, 2019

Case Laws     Service Tax     AT

Rectification of Mistake - Having held that penalty is not imposable, it cannot be held that penalty under Section 78 would be restricted to the extent of confirmation of demand.

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