The appellants cannot appeal on merits if they have paid up part ...
Appellants Prevented from Challenging Tax Liability After Paying Partial or Full Amount to Settle Dispute.
July 17, 2018
Case Laws Service Tax AT
The appellants cannot appeal on merits if they have paid up part or whole of the tax liability as insisted upon by the department, in most cases to buy peace - appellants having paid service tax were now estopped from denying their liability.
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