Circular No. 214/1/2023-Service Tax date: 28th February, 2023 An issue has arisen on the levy of service tax on liquidated damages arising out of breach of contract, forfeiture of salary or payment of bond amount in the event of the employee leaving the employment before the minimum agreed period and similar other issues arising out […]
Tag: gst circular
Clarification on holding of Pre-Show Cause Notice Consultation-
Circular No. 1076/02/2020- Cx Date: 19th Nov 2020 References have been received from the field formations seeking clarification on “who will hold pre show cause notice consultation with the assessee concerned in cases where the show cause notices are to be issued by the Audit Commissionerates” in terms of para 3.0 of the instructions issued […]