https://www.taxtmi.com/highlights?id=55225 Rectification of error - Demand of service tax on the basis of TDS statements - The mere fact that Tax Deductions at Source (TDS) may have been made by some of the service recipients under Section 194C and some under Section 194I of the Income Tax Act, 1961, may, ipso facto would not justify the conclusion that there was the wrong Assessment/Demand of Service Tax. There is no error apparent on the face of record. - HC en-us Tue, 20 Oct 2020 08:10:13 +0530 Tue, 20 Oct 2020 08:10:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=55225 Rectification of error - Demand of service tax on the basis of TDS statements - The mere fact that Tax Deductions at Source (TDS) may have been made by some of the service recipients under Section 194C and some under Section 194I of the Income Tax Act, 1961, may, ipso facto would not justify the conclusion that there was the wrong Assessment/Demand of Service Tax. There is no error apparent on the face of record. - HC Highlights Service Tax Tue, 20 Oct 2020 08:10:13 +0530 https://www.taxtmi.com/highlights?id=55225