Government Contractor Wins Tax Dispute: Mega Exemption Notification 25/2012 Shields Services from Extended Limitation Period
Case-Laws
GST
HC determined that the service tax demand against the government contractor was invalid. The court found the services were exempted under Mega Exemption Notification No. 25/2012, and the respondent could not invoke the extended limitation period under Section 73 of the Finance Act, 1994. The show cause notice was time-barred, and there was no evidenc
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