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Service Tax - Highlights / Catch Notes

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Reversal of CENVAT Credit - trading activity - exempted service ...

Case Laws     Service Tax

October 19, 2022

Reversal of CENVAT Credit - trading activity - exempted service or not - in either of the two options given in sub-rule (3) of Rule 6, there is no provisions that if the assessee does not opt any of the option at a particular time, then option of payment of 5% or 6% will automatically be applied. - AT

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