Imposition of penalty - non/short payment of service tax - The ...
Case Laws Service Tax
January 15, 2020
Imposition of penalty - non/short payment of service tax - The penalty imposed U/s 78 of the Act is set aside noticing that the Appellant has already filed returns, though belatedly, and disclosed their service tax liability, hence, there is no suppression of facts etc involved in the instant case
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