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Service Tax - Highlights / Catch Notes

Home Highlights May 2017 Year 2017 This

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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