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Service Tax - Highlights / Catch Notes

Home Highlights September 2018 Year 2018 This

Demand of amount collected in the name of service tax - ...

Service Tax

September 20, 2018

Demand of amount collected in the name of service tax - Sub-section (1) of 11D will apply only to the person who is “liable to pay duty” and where the person has collected any amount in excess. - when the assessee would not come under the ambit of service tax prior to 16.05.2005, Section 11D(1) would not be applicable.

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