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Service Tax - Highlights / Catch Notes

Home Highlights April 2014 Year 2014 This

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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