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Service Tax - Highlights / Catch Notes

Home Highlights February 2013 Year 2013 This

As the appellant had discharged the Service Tax liability on ...


Appellant challenges unnecessary show cause notice after paying Service Tax, citing Section 73(3) provisions.

February 16, 2013

Case Laws     Service Tax     AT

As the appellant had discharged the Service Tax liability on being pointed out & is not contesting the Service Tax liability and interest thereof the lower authorities should not have issued the show cause notice as provisions of Section 73 (3) may apply in this case. - AT

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