Self / suo-moto adjustment of excess service tax paid - The only ...
Self-Adjustment of Excess Service Tax Without Prior Notice: Rectification Demand Deemed Time-Barred, No Evasion Intent Found.
March 8, 2017
Case Laws Service Tax AT
Self / suo-moto adjustment of excess service tax paid - The only irregularity raised is that they did not intimate before adjustment - The facts do not reveal any suppression of facts with intent to evade payment of duty - demand is time barred - AT
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