TMI BlogInterpretation of statute - whether determination of service tax by the Central Excise Officer, is...Interpretation of statute - whether determination of service tax by the Central Excise Officer, is necessary before making a demand under Section 73A(3) of the Finance Act, 1994? - perusal of Section 73A(5) of the Act, it is evident that the assessment must precede the demand - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
|