SVLDRS - Rejection of petitioner’s rectification application - ...
Service Tax
July 11, 2022
SVLDRS - Rejection of petitioner’s rectification application - The fact that the petitioner made a mistake in stating a higher amount concerning outstanding service tax demand, cannot result in an estoppel and thus impede the petitioner from seeking the requisite benefits under the Scheme and the provisions of the Act. The calculation presented by the petitioner on the principles articulated before us, is not disputed by the respondents/revenue - rectification application allowed - HC
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