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Service Tax - Highlights / Catch Notes

Home Highlights May 2019 Year 2019 This

Demand of service tax - on differences in amount reflected in ...

Service Tax

May 23, 2019

Demand of service tax - on differences in amount reflected in the ST-3 returns and Form 26AS - without examining reasons for said difference, whether the same was because of any exemption or abatement, it is not legal to presume that the entire differential amount was on account of consideration for providing services - SCN is not sustainable

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