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Service Tax - Highlights / Catch Notes

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Validity of SCN - challenge on the ground that as per Section ...

Service Tax

June 28, 2021

Validity of SCN - challenge on the ground that as per Section 73(4B) of the Finance Act, 1994, the period given for passing the order has expired - it is found appropriate to first relegate the petitioner to the Authority concerned where he can raise the objection in reference to Section 73(4B) of the Act, 1994. - HC

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