![Customs, Excise and Services Tax Appellate Tribunal](/wp-content/uploads/2022/02/CESTATNew-Logo-440x293.jpg)
Whether Section 73A of the Finance Act, 1994 applicable when service tax has been collected and retained by the Assessee; CESTAT answers
Customs, Excise and Service Tax Appellate Tribunal: The coram of Ramesh Nair (Judicial Member) and Raju (Technical Member) set aside