Notification no. 12/2003


13 October 2012

The assessee has wrongly claimed the benifit of notification no. 12/2003 and also filed its service tax return accordingly. The case was under investigation and show cause notice has also been issued. As the assessee has provided industrial consrutction service with material, he wants to claim benifit of notification 1/2006. Can he switch off from 12/2003 to 1/2006 during the proceedings?

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