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Service Tax - Highlights / Catch Notes

Home Highlights July 2020 Year 2020 This

Rectification of mistake - typographical order - The mistake as ...

Case Laws     Service Tax

July 14, 2020

Rectification of mistake - typographical order - The mistake as alleged is not at all self evident, hence cannot be called as error apparent on record. As for as the plea of cum-tax-benefit is concerned, the plea has not been raised in grounds of appeal. The allegation that the same was not considered by this Tribunal despite been submitted is, therefore, not sustainable.

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