https://www.taxtmi.com/caselaws?id=403592 Section 73A(5) indicates that amounts paid to the credit of the Central Government are adjusted only after finalisation of assessment or other proceedings for determination of service tax. On that construction, a demand under Section 73A(3) cannot be raised before such assessment or determination by the Central Excise Officer. The commentary treats the earlier view as governing the controversy and states that assessment must precede the demand mechanism under Section 73A(3). en-us Fri, 15 Jan 2021 00:00:00 +0530 Tue, 01 Jun 2021 11:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403592 Section 73A(5) indicates that amounts paid to the credit of the Central Government are adjusted only after finalisation of assessment or other proceedings for determination of service tax. On that construction, a demand under Section 73A(3) cannot be raised before such assessment or determination by the Central Excise Officer. The commentary treats the earlier view as governing the controversy and states that assessment must precede the demand mechanism under Section 73A(3). Case-Laws Service Tax Fri, 15 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403592