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Service Tax - Highlights / Catch Notes

Home Highlights January 2014 Year 2014 This

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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