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Service Tax - Highlights / Catch Notes

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Rejection of VCES Declaration - pending issue under in any forum ...


VCES Declaration Rejected Due to Pending Litigation; Sections 73 and 73A Must Be Considered Together for VCES Process.

October 8, 2018

Case Laws     Service Tax     HC

Rejection of VCES Declaration - pending issue under in any forum of litigation - assessee cannot retain the amount collected in the name of service tax - Provisions of Section 73 and Section 73A cannot be read in isolation for the purpose of VCES.

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