Declared value for used garments needs reliable comparables; restricted second-hand imports without licence may still attract confiscation and moderat...
Penalty - The appellant is an illiterate person, not knowing the provisions of the Service Tax but he paid the Service Tax along with the interest and 25% of the penalty, the remaining penalty on appellant set aside.
Penalty - The appellant is an illiterate person, not knowing the provisions of the Service Tax but he paid the Service Tax along with the interest and 25% of the penalty, the remaining penalty on appellant set aside.
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