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Service Tax - Highlights / Catch Notes

Home Highlights January 2016 Year 2016 This

Extended period of limitation - Valuation - Real Estate Agent ...

Service Tax

January 25, 2016

Extended period of limitation - Valuation - Real Estate Agent services - inclusion of administrative charges/transfer charges recovered by it from its clients - Extended period in this case is not invocable and therefore penalty u/s 78 ibid is also not sustainable - The appellant is eligible for the cum tax benefit - AT

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