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Service Tax - Highlights / Catch Notes

Home Highlights August 2018 Year 2018 This

Demand of service tax - mistake in recording the amount due - ...


Central Excise can rectify service tax errors u/s 74, no specific format needed for correction.

August 10, 2018

Case Laws     Service Tax     HC

Demand of service tax - mistake in recording the amount due - Section 74 does not contemplate any particular format as such, empowering the Central Excise to rectify the mistake on his own and, if any mistake is brought to his notice by the Assessee.

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