Madras High Court: Error in Short-Levy of Service Tax Can be Ratified by Assessee - 13.02.2020

Madras High Court has held that in the case of an error in short-levy of service tax, for the purposes of ratifying, the Assessee is left with two options, either by suo-moto or by paying the tax ascertained by the Central Excise and Service officer before the serving of notice.

Tags : Madras High Court Short-Levy of Service Tax

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