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Service Tax - Highlights / Catch Notes

Home Highlights November 2019 Year 2019 This

Imposition of penalty - since there is reasonable cause for the ...


Appellant excused from service tax penalties on rented property due to unclear tax rules during the relevant period.

November 12, 2019

Case Laws     Service Tax     AT

Imposition of penalty - since there is reasonable cause for the failure on the part of the appellant in non-payment of service tax during the period of hegemony of taxability on renting of immovable property, no penalty is leviable on the appellant.

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