Patent-settlement expenditure treated as commercially expedient revenue outlay, with foreign-law restrictions inapplicable before the prospective amen...
Waiver of penalty u/s 80 - levy of penalty u/s 76 and 77 and 78 - Assessee has stated that they were under the impression that the service rendered by them will not be exigible to service tax. - penalty waived - HC
Waiver of penalty u/s 80 - levy of penalty u/s 76 and 77 and 78 - Assessee has stated that they were under the impression that the service rendered by them will not be exigible to service tax. - penalty waived - HC
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