Service tax proceedings deemed concluded when related assessment notices are finally disposed under specified proviso mechanisms. Amendment clarifies that where service tax is not levied or paid, short levied or short paid, or erroneously refunded, and related proceedings on an assessment notice are concluded under the specified proviso based clause (i) mechanisms, any proceedings pending under the subject section shall be deemed to have been concluded.
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Provisions expressly mentioned in the judgment/order text.
Service tax proceedings deemed concluded when related assessment notices are finally disposed under specified proviso mechanisms.
Amendment clarifies that where service tax is not levied or paid, short levied or short paid, or erroneously refunded, and related proceedings on an assessment notice are concluded under the specified proviso based clause (i) mechanisms, any proceedings pending under the subject section shall be deemed to have been concluded.
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