https://www.taxtmi.com/highlights?id=58695 Failure to remit the service tax - issuance of a pre-show cause notice - If the appellant desired to seek the benefit of the Master Circular dated 10.03.2017, he is expected to comply with the summons issued by the respondent seeking explanation/documents that were summoned by the respondent. The benefit of the Master Circular cannot be a one-way traffic and the appellant cannot milch the Master Circular to his advantage. - HC en-us Thu, 08 Jul 2021 14:09:40 +0530 Thu, 08 Jul 2021 14:09:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=58695 Failure to remit the service tax - issuance of a pre-show cause notice - If the appellant desired to seek the benefit of the Master Circular dated 10.03.2017, he is expected to comply with the summons issued by the respondent seeking explanation/documents that were summoned by the respondent. The benefit of the Master Circular cannot be a one-way traffic and the appellant cannot milch the Master Circular to his advantage. - HC Highlights Service Tax Thu, 08 Jul 2021 14:09:40 +0530 https://www.taxtmi.com/highlights?id=58695