Penalty for Service Tax May Not Apply Due to Changes in Vocational Training Definition under Notification 24/2004 Amendments.
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....Levy of penalty - keeping in view the amendments to the Notification 24/2004 which introduced changes in the definition of vocational training, a fair case is made out before us to hold that there was a reasonable cause for failure to deposit the service tax. - AT....




TaxTMI
TaxTMI