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Service Tax - Highlights / Catch Notes

Home Highlights January 2020 Year 2020 This

Benefit of reduced penalty u/s 78 - the appellant had failed to ...

January 23, 2020

Case Laws     Service Tax     HC

Benefit of reduced penalty u/s 78 - the appellant had failed to deposit 25% of the imposed penalty before the issuance of show cause notice or within 30 days of finalization of demand by the adjudicating authority - appellant could not be granted option to pay 25% (reduced) mandatory penalty under Section 78 of the Act.

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