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Service Tax - Highlights / Catch Notes

Home Highlights January 2014 Year 2014 This

If there is any conflict between the jurisdictional High Court ...


High Court Decision Takes Precedence Over CBEC Circular in Jurisdictional Conflicts; Binding on Department.

January 17, 2014

Case Laws     Service Tax     HC

If there is any conflict between the jurisdictional High Court and the CBEC circular, the decision of the jurisdictional High Court is binding to the department rather than CBEC circular. - HC

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