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Service Tax - Highlights / Catch Notes

Home Highlights November 2013 Year 2013 This

Section 73(3) clearly provides that notice can be issued only ...


Notice u/s 73(3) Can Only Address Tax Shortfalls, Not Amounts Already Paid Prior to SCN.

November 28, 2013

Case Laws     Service Tax     AT

Section 73(3) clearly provides that notice can be issued only for recovering such shortfall and not in respect of tax paid by the assessee before issue of SCN - AT

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