Service Tax - Highlights / Catch Notes
Service Tax - SVLDRS - determination of amount due and payable -...
SVLDRS - determination of amount due and payable - Considering / Factoring the amount paid by the petitioner towards interest prior to the issuance of SCN - There are no merits in the stand of the Department that the amount was not been paid under protest and was not a pre-deposit. The provisions is clear. The provision clearly allows the amount paid as pre-deposit to be adjusted. - HC