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Service Tax - Highlights / Catch Notes

Home Highlights February 2021 Year 2021 This

SVLDRS - The scheme talks about quantification of the tax dues ...

Case Laws     Service Tax

February 26, 2021

SVLDRS - The scheme talks about quantification of the tax dues and not communication thereof. The quantification having been done vide letter dated 15.06.2019, receipt of copy thereof whether email or physical becomes immaterial. It is the date of quantification which is relevant because in this case the quantification has been done by the authority. - HC

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