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Service Tax - Highlights / Catch Notes

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Scope of service tax inquiry proceedings - Issue of summons and ...


Summons in Service Tax Inquiries Are Preliminary and Not Indicative of a Show Cause Notice Decision.

May 5, 2018

Case Laws     Service Tax     HC

Scope of service tax inquiry proceedings - Issue of summons and notices does not mean that the authorities have formed any opinion or decided that show cause notice has to be issued. The queries raised have to be answered and depending upon the explanation given, the authorities would decide whether or not to proceed. - HC

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