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Service Tax - Highlights / Catch Notes

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Rejection of refund claim - the case of appellant is that the ...

Service Tax

March 25, 2017

Rejection of refund claim - the case of appellant is that the dispute pertains to the rejection of refund claim and not to a decision on taxability - SCN u/s 73 was not issued - the impugned order rejecting the refund claim on ground of taxability is not sustainable as taxability has not been asserted by appropriate process and is set aside - AT

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