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Service Tax - Highlights / Catch Notes

Home Highlights April 2016 Year 2016 This

Merely because in the show cause notice no legal provision is ...


Show cause notice remains valid despite incorrect or missing legal provision if justified by another legal source.

April 21, 2016

Case Laws     Service Tax     HC

Merely because in the show cause notice no legal provision is cited or wrong provision is mentioned, by itself may not be the ground for invalidating the action of the authority, if the power for such action can be traced to another source - HC

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