Recovery of excess amount collected as service tax - Although ...
Service Tax
August 27, 2021
Recovery of excess amount collected as service tax - Although show cause notice invoked the provisions of Section 73-A of the Act, but the adjudicating authority has not invoked the provisions of Section 73-A of the Act and the said findings of the adjudicating authority have not been challenged by either of the side before any appellate authority - the confirmation of the excess amount recovered by the appellant cannot be demanded under Section 73 of the Act. - AT
View Source
