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Service Tax - Highlights / Catch Notes

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Invocation of extended period of limitation - non-payment of ...

Service Tax

February 21, 2023

Invocation of extended period of limitation - non-payment of service tax - take-away of food - take-away food items over the counter and not serving on the tables - when the department has accepted the decision of the Commissioner (Appeals) that no service tax is leviable on take-away food items, it is not open to the department to take a contrary stand in this appeal - AT

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