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Service Tax - Highlights / Catch Notes

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VCES declaration - Only due to arithmetical error that there is ...


Arithmetical Error in VCES Dues Corrected in Time; No Grounds for Rejection of Declaration.

April 20, 2016

Case Laws     Service Tax     AT

VCES declaration - Only due to arithmetical error that there is mistake in declaring the actual dues. It is also found that the appellant have paid the entire amount of correct dues along with interest before the last date. Therefore, no reason found why the VCES declaration should not be accepted - AT

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