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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 ...

Case Laws     Service Tax

July 22, 2021

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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