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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  

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