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Service Tax - Highlights / Catch Notes

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Interpretation of statute - whether determination of service tax ...

Service Tax

February 3, 2021

Interpretation of statute - whether determination of service tax by the Central Excise Officer, is necessary before making a demand under Section 73A(3) of the Finance Act, 1994? - perusal of Section 73A(5) of the Act, it is evident that the assessment must precede the demand - HC

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