Question of evasion doesn't arise when there is no liability of payment of service tax, rules CESTAT
The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that the question of evasion doesn’t arise when there is no liability of payment of service tax. The appellant in the present case is engaged in manufacture of dustless chalk, pencil crayons etc. Appellant are also engaged in manufacturing of…
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