The appellant could hardly claim to have been misled by a Board ...
Appellant's Claim of Misleading Circular Rejected; Finance Act, 1994 Clearly Defines Service Tax Liability.
January 21, 2014
Case Laws Service Tax AT
The appellant could hardly claim to have been misled by a Board Circular issued in respect of a wholly distinct service and drawing generic jural principles from such circulars. Had the appellant gone through the provisions of the Finance Act, 1994, there would be no occasion for a doubt as to its liability to service tax - AT
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