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Service Tax - Highlights / Catch Notes

Home Highlights February 2018 Year 2018 This

Validity of subsequent SCN - Intellectual Property Right Service ...


Revenue Barred from Issuing Second Show Cause Notice Under IPR Service Due to Prior Notice and Limitation Period Rules.

February 23, 2018

Case Laws     Service Tax     AT

Validity of subsequent SCN - Intellectual Property Right Service - the Revenue having raised their earlier SCN was debarred from raising a subsequent SCN by invoking the larger period of limitation in respect of the said facts and circumstances - AT

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