Error in Short-Levy of Service Tax can be ratified by Assessee either by Suo-Moto or Paying the Tax ascertained before Serving of Notice: Madras HC [Read Judgment]

The Madras High Court has held that in the case of an error in short-levy of service tax, for the purpose of ratifying the assessee is left with 2 options either by suo-moto or by paying the tax ascertained by the Central Excise and Service officer before the serving of notice. The assessee M/s Bright […]

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