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Service Tax - Highlights / Catch Notes

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Rejection of the declaration filed by the appellant under VCES - ...

Case Laws     Service Tax

August 26, 2023

Rejection of the declaration filed by the appellant under VCES - The show cause notice in the present case is time barred and cannot be acted upon. Further, the Circular dated 25.11.2013 in unequivocal words has stated that, Commissioner should ensure that the said time limit of giving the notice within 30 days has to be followed scrupulously. - AT

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