Suo-moto adjustment of excess amount of service tax paid - there ...
Suo-Moto Adjustment of Excess Service Tax: No Monthly Requirement, 15-Day Intimation Lapse is Procedural, Not Substantial.
August 29, 2017
Case Laws Service Tax AT
Suo-moto adjustment of excess amount of service tax paid - there is no specific mention that the adjustment has to be done on monthly basis - non-filing of intimation within 15 days time is a procedural lapse - No demand
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