Recovery without notice of self-assessed service tax permitted where declared in return but not paid. Where service tax has been self-assessed and declared in a return but not paid in full or in part, the tax and interest may be recovered by any of the ... Summary
Recovery without notice of self-assessed service tax permitted where declared in return but not paid.
Where service tax has been self-assessed and declared in a return but not paid in full or in part, the tax and interest may be recovered by any of the modes specified in section 87 without service of the notice otherwise required; the amendment also omits the prior supplementary procedural sub-section.
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