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Service Tax - Highlights / Catch Notes

Home Highlights January 2014 Year 2014 This

Extended period cannot be invoked in the present proceedings, ...

Case Laws     Service Tax

January 4, 2014

Extended period cannot be invoked in the present proceedings, because there was a bonafide view, as per CBEC circular and various judicial pronouncements that the word ‘commercial concern’ did not include the services provided by the individuals or proprietary concern. - AT

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