Supreme Court: General Fraud Allegations Cannot Extend Limitation under Section 74 CGST Act  ||  SC: ‘No Coercive Steps’ Order Cannot Restrain Filing of Charge Sheet  ||  Chhattisgarh HC: Maintenance for Autistic Child May Continue Beyond 18 Until Self-Sufficient  ||  P&H HC: 45-Day Delay in Informing Detenue of Representation Right Violates Article 22(5)  ||  Rajasthan HC Bars Courts from Protecting those Responsible for Building Defects at their Own Peril  ||  Allahabad HC: Clarification Issued Before Decision Applies to Pending Tender Complaints  ||  Allahabad HC: Father’s Custody Cannot be Denied without Proof of Guardianship Unfitness  ||  Bombay High Court: Each Petitioner Must Pay Court Fee Where Causes of Action are Separate  ||  P&H High Court: Counsel’s Ignorance of Readily Available Prior Litigation Amounts to Dereliction  ||  SC: Amendments to Government Orders Must Be Construed Fairly to Prevent Hardship    

Madras High Court: Error in Short-Levy of Service Tax Can be Ratified by Assessee - (13 Feb 2020)

SERVICE TAX

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  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved