ISO certification is only procedural for export schemes; substantive DFIA and Advance Authorisation benefits survived on test reports and no diversion...
Penalty - service tax is paid along with interest before issuance of SCN - applicability of Section 73(3) of the FA - levy of penalty waived for more than one reason - AT
Penalty - service tax is paid along with interest before issuance of SCN - applicability of Section 73(3) of the FA - levy of penalty waived for more than one reason - AT
Note: It is a system-generated summary and is for quick reference only.