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Service Tax - Highlights / Catch Notes

Home Highlights March 2019 Year 2019 This

Imposition of penalties - Mere collection and delay to remit to ...


Penalties for Delayed Service Tax Remittance Not Suppression; Section 78 Penalty Unwarranted.

March 29, 2019

Case Laws     Service Tax     AT

Imposition of penalties - Mere collection and delay to remit to the Government cannot be considered as an act of suppression - The penalty imposed u/s 78 is unwarranted.

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