Shyam Lal Naik
(Service)
(6156 Points)
Replied 12 June 2010
1. Late payment of Service Tax(Sec 76)
2. Non payment of Service Tax on account of fraud, fraud, misrepresentation .. .. with an intent to evade payment of tax(Sec 78)
3. Non filing of return (Sec 77)
No penalty, if reasonable cause exits.(Sec 80)
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