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Service Tax - Highlights / Catch Notes

Home Highlights July 2012 Year 2012 This

Applicability of Ruling of AAR in another issues - the status of ...


Tribunal Must Adhere to Authority for Advance Rulings Decisions in Similar Cases.

July 26, 2012

Case Laws     Service Tax     AT

Applicability of Ruling of AAR in another issues - the status of AAR is higher than that of this Tribunal and therefore, this Tribunal cannot ignore the ruling by the AAR in a case where the facts are similar/identical and the questions of law are identical. - AT

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