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Service Tax - Highlights / Catch Notes

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Validity of CESTAT order - Tribunal dismissed the appeal on the ...


Tribunal's dismissal of appeal deemed incorrect; doctrine of merger cited amid simultaneous legal remedies pursuit.

September 27, 2016

Case Laws     Service Tax     HC

Validity of CESTAT order - Tribunal dismissed the appeal on the ground that matter is pending before the High court - Doctrine of merger - It could not have been dismissed as not maintainable only because the petitioner in the writ petition and the appellant before the Tribunal were pursuing both remedies. - HC

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