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Service Tax - Highlights / Catch Notes

Home Highlights December 2014 Year 2014 This

Demand based on original return ignoring the revised return - ...


Demand Ignoring Revised Return Deemed Improper; Correct Procedure Requires Explanation of Discrepancies by Assessees. Stay Granted.

December 29, 2014

Case Laws     Service Tax     AT

Demand based on original return ignoring the revised return - when a revised return is filed, the proper course would have been to call the assesses and ask them to explain why the difference has arisen and why the taxable value was -not shown correctly - stay granted - AT

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