Challenge to service tax liability demand under Finance Act, ...
Tax liability dispute over services rendered under Finance Act.
Case Laws Service Tax
September 3, 2024
Challenge to service tax liability demand under Finance Act, 1994. Court directed constitution of team of competent officers to pass orders without territorial jurisdiction within three months, considering: petitioners' qualification u/s 65B(44), services covered under negative/exemption lists, liability u/r 2(1)(d), limitation period. Petitions challenging show-cause notices relegated to officers. Petition disposed.
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