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Service Tax - Highlights / Catch Notes

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Extended period of limitation - within the same Department the ...

Service Tax

June 2, 2023

Extended period of limitation - within the same Department the Adjudicating Authority has taken stand that the value of consumables is to be added and the Commissioner (Appeals) has taken stand that the same is not required to be added. Such being the case, it is clear that the issue is that of interpretation. - The confirmed demand for the extended period along with the interest is set aside - AT

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