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Service Tax - Highlights / Catch Notes

Home Highlights March 2017 Year 2017 This

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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