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No Penalties Imposed for Service Tax Non-Payment Due to Financial Struggles Under Finance Act Sections 76, 77, 78.

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Full Text of the Document

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....Penalties u/s 76, 77 and 78 of FA - Non-payment of Service Tax collected from clients due to the financial difficulties - The delay / non-payment of service tax cannot be said, is an act of suppression of facts with intent to evade payment of tax. - No penalty.....

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