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M/s. Polimer Cable Network Versus CCE, Salem

Liability of service tax - installation charges collected - benefit of N/N. 12/2003 - Held that - The amount received for such services are taxable services - the appellant has no case on merits. - Penalty - Held that - there is a clear finding by the Commissioner (Appeals) observing that it is sufficiently established that reasonable cause is made out by the appellant for non-payment of service tax during the disputed period. This was because there was much confusion as to whether installation ....... + More

 

 

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