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Service Tax - Highlights / Catch Notes

Home Highlights August 2018 Year 2018 This

Demand of Interest - Suo motto adjustment of excess service tax ...

Service Tax

August 23, 2018

Demand of Interest - Suo motto adjustment of excess service tax paid in the subsequent months - The Department should have considered the practical difficulties on account of which the appellant has devised the system of paying in advance and subsequently adjusting the excess payment - demand set aside.

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