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Service Tax - Highlights / Catch Notes

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Refund or adjustment against pre-deposit - interest on ...

Service Tax

March 8, 2022

Refund or adjustment against pre-deposit - interest on pre-deposit - it is not open for the subordinate authority to interpret the judgment of the superior Tribunal and bestow unto himself the powers to adjust the pre-deposit amount by coming to the conclusion that the order setting aside the order in original must be given limited effect. - HC

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