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High Court Rules Timing of Summons Irrelevant for Service Tax Voluntary Compliance Scheme Application in 2013 Case.
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....Application to deposit remaining 50% of the amount under the Service Tax Voluntary Compliance Encouragement Scheme, 2013 - summons were issued on 26 and 28.2.2013. Mere fact that summons were served after 01.03.2013 shall be of no consequence - HC....