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The law requires assessee itself to determine the classification of service and to pay tax on self assessment basis. Since the assessee has failed to act accordingly, the penalty u/s 76 and 78 have rightly been confirmed against the respondent
The law requires assessee itself to determine the classification of service and to pay tax on self assessment basis. Since the assessee has failed to act accordingly, the penalty u/s 76 and 78 have rightly been confirmed against the respondent
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