Penalty under Section 112 fails where knowledge, admissible statements, and incriminating evidence are not proved against the Customs Broker's directo...
Works contract - service tax amount had already been collected by his principals - merely for the reason that a person did not pay service tax or did not file return does not amount to wilful suppression of facts to evade payment. - HC
Works contract - service tax amount had already been collected by his principals - merely for the reason that a person did not pay service tax or did not file return does not amount to wilful suppression of facts to evade payment. - HC
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