As the appellant categorically admitted their tax liability on ...
Appellant's Admission of Tax Liability Bars Reliance on Ruling Against Revenue for Pre-Taxable Works Contract Services.
September 17, 2012
Case Laws Service Tax AT
As the appellant categorically admitted their tax liability on principle in their memorandum of appeal, it is not open to them to rely on the cited judgement wherein a view was declared against the Revenue on the question whether service tax could be levied under the head “Works Contract” for any period prior to the date on which that service became taxable - AT
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