Service Tax Underpayment Due to Genuine Calculation Error Under VCES 2013, No Malafide Intent Found by Commissioner.

Short payment of service tax - Service Tax Voluntary Compliance Encouragement Scheme, 2013 (VCES) - Ld. Commissioner has categorically observed that difference in tax liability is mainly due to interpretation and change in calculation of service tax, therefore, the mistake of the respondent/assessee in the declaration is bona fide and there is no malafide on their part. - AT .....

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