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Service Tax - Highlights / Catch Notes

Home Highlights July 2021 Year 2021 This

Short payment of service tax - Service Tax Voluntary Compliance ...


Service Tax Underpayment Due to Genuine Calculation Error Under VCES 2013, No Malafide Intent Found by Commissioner.

July 22, 2021

Case Laws     Service Tax     AT

Short payment of service tax - Service Tax Voluntary Compliance Encouragement Scheme, 2013 (VCES) - Ld. Commissioner has categorically observed that difference in tax liability is mainly due to interpretation and change in calculation of service tax, therefore, the mistake of the respondent/assessee in the declaration is bona fide and there is no malafide on their part. - AT

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