Confirmation of demand by the tribunal - Once it is held that ...
Tribunal Rules No Need to Examine Merits if Demand is Time-Barred, Simplifying Revenue Disputes.
April 16, 2014
Case Laws Service Tax HC
Confirmation of demand by the tribunal - Once it is held that the demand is time barred, there would be no occasion for the Tribunal to enquire into the merits of the issues raised by the Revenue - HC
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