TMI BlogDemand of service tax - on differences in amount reflected in the ST-3 returns and Form 26AS - without...Demand of service tax - on differences in amount reflected in the ST-3 returns and Form 26AS - without examining reasons for said difference, whether the same was because of any exemption or abatement, it is not legal to presume that the entire differential amount was on account of consideration for providing services - SCN is not sustainable ..... X X X X Extracts X X X X X X X X Extracts X X X X
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