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Service Tax - Highlights / Catch Notes

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Tribunal dismissed the Revenue-Department's appeal against the ...


Tribunal Rejects Revenue Appeal Due to Flawed Demand Basis and Inconsistent Financial Comparisons.

January 30, 2024

Case Laws     Service Tax     AT

Tribunal dismissed the Revenue-Department's appeal against the Commissioner of CGST & Central Excise, Mumbai's decision. - The basis for the demand, which was the variance between Service Tax-3 Returns and Income Tax Returns, was deemed flawed due to inconsistencies, including mismatched financial year comparisons and incorrect service tax rate applications. - AT

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