Deposit of tax under different head - Petitioner cannot be ...

Case Laws Service Tax

January 27, 2023

Deposit of tax under different head - Petitioner cannot be deprived of the benefits of this scheme just because the amount of interest was deposited under Accounting Code 00441481 (Other Receipts (interest)) and not under 00441480 in respect of tax receipts which change of Accounting Code was pending with the Respondents Authorities at the time of filing of Form SVLDRS-1 by the Petitioner. Petitioner, cannot be penalized for depositing the amount under different head. - HC

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Deposit of tax under different head - Petitioner cannot be ...

Case Laws Service Tax

January 27, 2023

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