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Service Tax - Highlights / Catch Notes

Home Highlights April 2017 Year 2017 This

Suo motu adjustment of tax - the payment of excess service tax ...

Case Laws     Service Tax

April 17, 2017

Suo motu adjustment of tax - the payment of excess service tax paid had been adjusted by the appellant for future payment- Admittedly, these rules have come into force after the impugned period. Therefore, such amendment to the rules is not applicable to the facts of this case. - AT

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