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Service Tax - Highlights / Catch Notes

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Rejection of refund claim - scope of SCN - since the learned ...

Service Tax

November 8, 2023

Rejection of refund claim - scope of SCN - since the learned Commissioner (Appeals) has traveled beyond the scope of the show-cause notice and applied entirely the different rule for rejection of refund benefit in favour of the appellant, the impugned order cannot sustain for judicial scrutiny. - AT

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