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Service Tax - Highlights / Catch Notes

Home Highlights September 2012 Year 2012 This

Non registration - as the cause explained by the Appellant not ...


Appellant's Non-Registration Under Finance Act Deemed Reasonable; No Section 76 Penalty Imposed Due to Section 80 Leniency.

September 13, 2012

Case Laws     Service Tax     AT

Non registration - as the cause explained by the Appellant not to follow the provisions of the Finance Act, 1994 is reasonable no penalty u/s 76 is levied in view of the provisions of Section 80 - AT

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