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Service Tax - Highlights / Catch Notes

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Demand beyond the scope of Show Cause Notice (SCN) - Whether the ...

Service Tax

September 26, 2022

Demand beyond the scope of Show Cause Notice (SCN) - Whether the services in question are admissible input service in terms of Rule 2(l), this issue was never raised in the show cause notice. Therefore, it cannot be expected from the Adjudicating Authority to pass order on the issue which is beyond the scope of show cause notice. - AT

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