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Service Tax - Highlights / Catch Notes

Home Highlights April 2013 Year 2013 This

Penalty - ignorance of law - misguidance by the Consultant - ...


Ignorance and Misguidance Can Waive Service Tax Penalties Under Finance Act 1994 Sections 76, 77, 78.

April 3, 2013

Case Laws     Service Tax     AT

Penalty - ignorance of law - misguidance by the Consultant - ignorance of law is enough to set-aside penalty under Section 76, 77 and 78 of the Finance Act, 1994 - AT

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  11. Penalty u/s 76, 77, and 78 - service tax with interest deposited before issuance of show cause notice - import of services - Stay granted - AT

  12. Waiver of penalty u/s 78 was allowed but waiver of penalty u/s 76 was refused by the tribunal - once the assessee proves that there was reasonable cause for the failure....

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