The absence of adjudicating authorities below qua the ST-3 ...

Authorities Overlooked ST-3 Returns, Relied Only on Finance Act Section 66D(3), Leading to Record Error.

October 24, 2018

Case Laws Service Tax AT

The absence of adjudicating authorities below qua the ST-3 Returns as provided by the appellant alongwith aforesaid reply and completely ignoring the same while solely relying upon Section 66D sub clause (3) of the Finance Act seems to be an error apparent on record.

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The absence of adjudicating authorities below qua the ST-3 ...

Authorities Overlooked ST-3 Returns, Relied Only on Finance Act Section 66D(3), Leading to Record Error.

October 24, 2018

Case Laws Service Tax AT

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