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Service Tax - Highlights / Catch Notes

Home Highlights November 2013 Year 2013 This

Interest demand - Excess and short duty paid - Since no refund ...


Appellant Must Pay Interest on Short Duty Payment; No Refund for Excess Payment Allowed.

November 19, 2013

Case Laws     Service Tax     AT

Interest demand - Excess and short duty paid - Since no refund of excess payment was admissible to the appellant, obviously the only conclusion prima facie possible would be that the appellant has to pay interest on the short payment - AT

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