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Service Tax - Highlights / Catch Notes

Home Highlights February 2019 Year 2019 This

Extended period of Limitation - Levy of penalty - short payment ...


Extended Limitation and Penalties Apply for Short Service Tax Payments, Even if Paid Before Show Cause Notice Issued.

February 16, 2019

Case Laws     Service Tax     AT

Extended period of Limitation - Levy of penalty - short payment of service tax - merely because they had paid the service tax prior to issuance of Show Cause Notice, benefit of period of limitation and wavier of penalty cannot be extended.

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