The Department cannot proceed to recover the interest u/s 87 ...
Interest Recovery Requires Show Cause Notice and Amount Determination per Section 73(1) of Finance Act 1994.
May 22, 2017
Case Laws Service Tax AT
The Department cannot proceed to recover the interest u/s 87 without issuing a SCN and determination of the amount due and payable by the appellant as provided under sub-Section (1) of Section 73 of the FA, 1994 - AT
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