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Service Tax - Highlights / Catch Notes

Home Highlights October 2014 Year 2014 This

Business Auxiliary Service - Suppression of facts - Merely ...


Claiming 'Bonafide Belief' Insufficient in Business Auxiliary Service Case; Must Provide Grounds for Belief.

October 10, 2014

Case Laws     Service Tax     AT

Business Auxiliary Service - Suppression of facts - Merely uttering the words 'bonafide belief' is not enough for its quasi judicial acceptance. The appellants have to show the basis/grounds for entertaining such belief - AT

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