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Service Tax - Highlights / Catch Notes

Home Highlights August 2022 Year 2022 This

SVLDRS - amount paid as pre-deposit and/or deposit during ...

Service Tax

August 13, 2022

SVLDRS - amount paid as pre-deposit and/or deposit during enquiry, investigation or audit is required to be deducted after extending the relief available - the action of Designated Committee by first deducting the amount of deposit made by petitioners during enquiry, investigation or audit and, thereafter, extending relief to the petitioners by computing the amount of tax due on the outstanding amount, is not as per the mandate of the Scheme. - HC

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