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Service Tax - Highlights / Catch Notes

Home Highlights April 2017 Year 2017 This

Benefit Abatement - N/N. 1/2006-service tax - denial on the ...


Reversal of Credit Allows Abatement Benefit Under Notification No. 1/2006-Service Tax After Initial Denial Due to Credit Use.

April 20, 2017

Case Laws     Service Tax     AT

Benefit Abatement - N/N. 1/2006-service tax - denial on the ground that the assessee has availed credit - subsequent reversal of credit even after utilization of the same and clearance of the final product will relate to a situation as if no credit was ever availed - benefit of abatement allowed - AT

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