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Service Tax - Highlights / Catch Notes

Home Highlights October 2014 Year 2014 This

Rectification of mistake - the date of raising the invoice is ...


Invoice Date Set as Relevant for Rectification in Service Tax Case; Credit Date Deemed Adverse to Appellant.

October 9, 2014

Case Laws     Service Tax     AT

Rectification of mistake - the date of raising the invoice is considered as the relevant date. The other possibility would be to consider the date of taking the credit. However, that will not further the interest of appellant but would be adverse to the interest of the appellant - Rectification denied. - AT

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