Section 73(3) clearly provides that notice can be issued only for recovering such shortfall and not in respect of tax paid by the assessee before issue of SCN - Tri - Service Tax - Highlights

Service Tax - Dated - 28-11-2013 - Section 73(3) clearly provides that notice can be issued only for recovering such shortfall and not in respect of tax paid by the assessee before issue of SCN - Tri - TMI Tax Updates - Highlights ................................... Service Tax - Highlights