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Service Tax - Highlights / Catch Notes

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


Tax Dues Quantified on June 15, 2019: Communication Method Irrelevant for Legal Consideration.

February 26, 2021

Case Laws     Service Tax     HC

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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