Thursday 5 March 2015

CESTAT set aside penalty on failure of assessee to pay ST as it had paid 25% if demand as penalty un

Service Tax : Where penalty under section 78 was paid at 25 per cent of service tax within 1 month from adjudication order, assessee could not be asked to pay any further penalty under section 76 or 78, even prior to 10-5-2008


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