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Notes - Whether Service tax paid by back calculations i.e. service tax separately not charged will be covered under the scope of Sec.73A? Whether unjust enrichment provision will be applicable on such service tax payment?
Notes - Whether assessee is liable to pay collected service tax as per provision of Sec.73A even if his turnover is below the taxable turnover i.e. if assessee is availing small service provider exemption?
Section 73A - Service Tax Collected from any person to be deposited with Central Government - Chapter V of Finance Act, 1994
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