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Service Tax - Highlights / Catch Notes

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SVLDRS - rectification / modification in the order to reject the ...

Service Tax

November 25, 2022

SVLDRS - rectification / modification in the order to reject the application - In any event the details which have been referred to in the remarks column of rectified Form No. SVLDRS-3 were already available with Respondent Nos.3 and 4 before they issued original Form-3 where a positive statement was made that after consideration of relevant material, the designated committee has determined that a sum of Rs.52,58,583/- was payable by Petitioner - Respondents cannot go back and rectify original Form No.SVLDRS-3 issued on 28th November 2019 - HC

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