Exemption for examination-related services rejected where recipients were commercial entities; suppression sustained extended limitation and penalties...
The appellant/assessee being a proprietary concern immediately paid the entire liability of service tax along with interest and filed ST-3 returns, though belatedly. - No penalty.
The appellant/assessee being a proprietary concern immediately paid the entire liability of service tax along with interest and filed ST-3 returns, though belatedly. - No penalty.
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