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Service Tax - Highlights / Catch Notes

Home Highlights August 2023 Year 2023 This

Entitlement to a reward under the Reward to informers - The ...

Case Laws     Service Tax

August 8, 2023

Entitlement to a reward under the Reward to informers - The minutes show complete non application of mind on the prayer made by the appellant. It is well settled that if the decision making authority does not record reasons for coming to a particular conclusion, the reasons cannot be supplied by filing affidavits - SC

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