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Service Tax - Highlights / Catch Notes

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Jurisdiction - Whether the power of arrest under Section 91 of ...

Service Tax

April 18, 2019

Jurisdiction - Whether the power of arrest under Section 91 of the Finance Act, 1994 can be exercised without following the procedure as set out in Section 73A(3) and (4) of the said Act? - Held No - (SC)

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