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Service Tax - Highlights / Catch Notes

Home Highlights September 2019 Year 2019 This

Recovery of service tax with interest and penalty as land ...

Service Tax

September 7, 2019

Recovery of service tax with interest and penalty as land revenue - mere reference to Section 11 (without even reference to the statute) would not vitiate the Certificate itself. Clearly, the provisions of Section 87 (D) provide for the drawing-up of a certificate for tax arrears and that is what has been done in the present case - HC

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