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Service Tax - Highlights / Catch Notes

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SEZ unit - Recovery of interest - adjustment with Refund claim - ...


SEZ Units: Interest Recovery Requires Show Cause Notice and Determination u/s 73(1) of Finance Act, 1994.

May 25, 2017

Case Laws     Service Tax     AT

SEZ unit - Recovery of interest - adjustment with Refund claim - 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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