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Service Tax - Highlights / Catch Notes

Home Highlights December 2017 Year 2017 This

Non-payment of service tax - best judgment assessment - The ...

Service Tax

December 20, 2017

Non-payment of service tax - best judgment assessment - The appellants did file returns under Section 70 and also made available all the contracts on which service tax liability will arise for them. As such, application of Section 72 cannot be extended based solely on the income tax return without identifying the specific taxable service or service recipient. - AT

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