Levy of penalty - when the tax amount stands already deposited ...

Show Cause Notice Unnecessary if Tax and Interest Already Paid u/s 73(3.

December 7, 2023

Case Laws Service Tax AT

Levy of penalty - when the tax amount stands already deposited with interest, the very SCN was not required to be issued under Section 73(3). Merely because the tax amount has been deposited on the basis of ascertainment by the Department, the assessee cannot be deprived of the benefit of aforesaid provisions - AT

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Levy of penalty - when the tax amount stands already deposited ...

Show Cause Notice Unnecessary if Tax and Interest Already Paid u/s 73(3.

December 7, 2023

Case Laws Service Tax AT

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