The CESTAT quashed service tax demand as there was no actual service of notice of hearing by Commissioner (Appeals)
The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) quashed service tax demand as there was no actual service of notice of hearing by Commissioner ( Appeals ). It was found that the appellant has been conducting various tests for immigration seekers and the services thus provided by the…
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