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Service Tax - Highlights / Catch Notes

Home Highlights December 2019 Year 2019 This

Imposition of penalties - Security Agency Service - Once the ...

December 6, 2019

Case Laws     Service Tax     AT

Imposition of penalties - Security Agency Service - Once the appellant has shown the duty liability in their Books of Accounts which clearly means that there was no suppression of material fact to evade the payment of tax and non-payment was on account of financial difficulties which has been proved by the assessee on record - penalty u/s 76 and 78 set aside

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