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Service Tax - Highlights / Catch Notes

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Remand of the matter - the approach of the Tribunal is to ...

Case Laws     Service Tax

March 14, 2023

Remand of the matter - the approach of the Tribunal is to abdicate its duty of deciding the matter on the merits or to retain the matter till the outcome of the pending matter before the Apex Court. This approach of Tribunal is not proper. We deem it appropriate to direct the Tribunal to decide the matter on merits. - HC

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