Service Tax on Indivisible Composite Work Contracts u/s 73: Matter Remanded for Further Examination by Primary Authority.

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....Levy of service tax - indivisible composite work contracts - From a reading of the show cause notice, no definite view can be taken at this stage, that the said notice is beyond the period of limitation in terms of the proviso to sub-section (1) of Section 73. These are matters for examination and adjudication by the primary authority. - matter restored back to original authority - HC....