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Failure to deduct or pay TDS attract Section 271C

Penalty can be imposed for default/delay in payment of Service Tax u/s 76 or 78

Limitation period starts from date of manually serving copy of order if assessee choose to opts out e-proceeding

It was not mandatory to download the E-way bill till March 31, 2018

CPC-Constructive notice, held not sufficient-'Willful disobedience' to be proved beyond doubt
