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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