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Service Tax - Highlights / Catch Notes

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Maintainability of petition - alternative and efficacious remedy ...

Service Tax

March 17, 2023

Maintainability of petition - alternative and efficacious remedy of appeal - Levy of Service Tax - amount paid by the Petitioner to the State of Maharashtra for irrigation restoration charges - the Petitioner has the option to file a statutory appeal to the Appellate Tribunal where the Petitioner can present all of its contentions. There is no reason why the Petitioner cannot avail of the statutory remedy of appeal - HC

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