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Service Tax - Highlights / Catch Notes

Home Highlights December 2019 Year 2019 This

Refund of penalty - retrospective exemption from service tax ...


Penalty Refund Granted Despite Initial Rejection Due to Retrospective Exemption Not Covering Penalty Amount.

December 25, 2019

Case Laws     Service Tax     AT

Refund of penalty - retrospective exemption from service tax with interest - refund rejected on the ground that the notification exempted only service tax and interest thereon and not penalty. - Penalty amount directed to be refunded.

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