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Service Tax - Highlights / Catch Notes

Home Highlights September 2018 Year 2018 This

Works contract - Composition Scheme - allegation is that the ...

Service Tax

September 28, 2018

Works contract - Composition Scheme - allegation is that the appellant cannot opt to pay service tax under the composition scheme for the reason that they have failed to file intimation prior to payment of service tax under the composition scheme - Benefit of composition cannot be denied merely for procedural lapse.

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