2012 (11) TMI 484

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..... er the reverse charge mechanism - Held that:- Leviability of tax being an issue for decision, the matter has to go before the Division Bench in view of the provisions of Section 35 D(3) of the Central .....

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..... 94. The appellant has discharged the tax and interest liability under protest and the stay application is with respect to the penalty levied on the appellant. Leviability of tax being an issue for dec .....

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