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Service Tax - Highlights / Catch Notes

Home Highlights October 2020 Year 2020 This

Issuance of Form SVLDRS-3 against the Declaration filed in Form ...


Committee Fails to Offer Hearing Before Increasing Payable Amount in SVLDRS-3 Decision, Violating Procedural Fairness.

October 1, 2020

Case Laws     Service Tax     HC

Issuance of Form SVLDRS-3 against the Declaration filed in Form SVLDRS-1 - If at all the Designated Committee wanted to increase the payable amount, the least they should have done was to give an opportunity of hearing to the Petitioner after affording the Petitioner an opportunity to review the report of the jurisdictional divisional commissioner. - HC

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