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Tribunal Permits Appellant to Present Evidence on 'Works Contract' Exemption from Service Tax Pre-June 2007.
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....Principles of Natural Justice - Whether the Tribunal should permit the appellant to adduce documents/evidence in support of its plea that the activity carried out by the appellant would fall under the category of ‘works contract’, which was not leviable to service tax before 01 June, 2007? - Permission granted.....
TaxTMI
TaxTMI