TMI BlogDemand of amount collected in the name of service tax - Sub-section (1) of 11D will apply only to the...Demand of amount collected in the name of service tax - Sub-section (1) of 11D will apply only to the person who is “liable to pay duty” and where the person has collected any amount in excess. - when the assessee would not come under the ambit of service tax prior to 16.05.2005, Section 11D(1) would not be applicable. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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