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Service Tax - Highlights / Catch Notes

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Maintainability of appeal - appeal was rejected as being ...

Service Tax

March 3, 2021

Maintainability of appeal - appeal was rejected as being time-barred - section 85(3A) of the Finance Act, 1994 - It is trite that when the statute prescribes a period of limitation alongwith the period for extending the period of limitation, provision of section 5 of the Indian Limitation Act, 1963 would not be applicable - HC

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