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Service Tax - Highlights / Catch Notes

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Maintainability of Reference to Third to member - Difference of ...

Service Tax

September 15, 2022

Maintainability of Reference to Third to member - Difference of opinion - Classification of services - internet telecommunication service or not - The decisions, on which reliance has been placed by learned authorized representative, would not come to the aid of the Department as it has been found as a fact in the present case that the learned Members have set out the point on which they differ and it is not that the entire matter has been referred to the Third Member. - AT

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