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Service Tax - Highlights / Catch Notes

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Denial of benefit of VCES - Delayed payment of second ...

Service Tax

June 8, 2016

Denial of benefit of VCES - Delayed payment of second installment of 50% amount - To allow the petitioner to effect payments belatedly would tantamount to altering the terms of the settlement and that cannot be done by this Court in exercise of its powers under Art. 226 of the Constitution of India. - HC

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