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Court Rules Section 87 of Finance Act Misapplied in Service Tax Recovery Case Involving Food Corporation of India.

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....Recovery of service tax from the FCI where service provider failed to deposit the amount with the service tax department - was there any due of Kailash Enterprise from FCI? - The answer is obviously in the negative. Section 87 of the Finance Act, 1997 was therefore wrongly invoked - HC....

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