https://www.taxtmi.com/acts?id=20539 The amendment clarifies that where service tax is not levied or paid, is short levied or short paid, or is erroneously refunded, and the related assessment proceedings are concluded in accordance with the applicable provisos to assessment law, any proceedings pending against a person under the recovery provision shall be deemed concluded, linking assessment finality to termination of parallel recovery actions. en-us Mon, 29 Feb 2016 17:42:40 +0530 Mon, 29 Feb 2016 17:42:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=20539 The amendment clarifies that where service tax is not levied or paid, is short levied or short paid, or is erroneously refunded, and the related assessment proceedings are concluded in accordance with the applicable provisos to assessment law, any proceedings pending against a person under the recovery provision shall be deemed concluded, linking assessment finality to termination of parallel recovery actions. Act-Rules Bills Mon, 29 Feb 2016 17:42:40 +0530 https://www.taxtmi.com/acts?id=20539