Jurisdiction to arrest a person without issuing SCN - default in ...
Arrest Procedures in Service Tax Default Must Follow Section 73A(3) & (4) Before Sections 90 & 91 Action.
January 25, 2019
Case Laws Service Tax SC
Jurisdiction to arrest a person without issuing SCN - default in service tax - it is mandatory to follow the procedure contained in Section 73A(3) and (4) of the said Act before going ahead with the arrest of a person under Sections 90 and 91
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