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Service Tax - Highlights / Catch Notes

Home Highlights September 2023 Year 2023 This

Recovery of service tax collected but not deposited the same to ...

Case Laws     Service Tax

September 20, 2023

Recovery of service tax collected but not deposited the same to the exchequer - Section 73A of FA - there is a categorical certificate given by M/s PACL indicating that the appellants have not charged any service tax and have not paid any amount representing as service tax to the appellants - the impugned order cannot be sustained and is liable to be set aside. - AT

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