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Service Tax - Highlights / Catch Notes

Home Highlights March 2020 Year 2020 This

Refund of erroneously paid service tax - during the relevant ...

Service Tax

March 7, 2020

Refund of erroneously paid service tax - during the relevant period, the activity was not subject to service tax - the assessee was justified in filing the refund claim as the self-assessment cannot be considered as an assessment made by an officer under Section 73 against which an appeal or challenge lies. - AT

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