https://www.taxtmi.com/highlights?id=59420 Recovery of excess amount collected as service tax - Although show cause notice invoked the provisions of Section 73-A of the Act, but the adjudicating authority has not invoked the provisions of Section 73-A of the Act and the said findings of the adjudicating authority have not been challenged by either of the side before any appellate authority - the confirmation of the excess amount recovered by the appellant cannot be demanded under Section 73 of the Act. - AT en-us Fri, 27 Aug 2021 20:40:46 +0530 Fri, 27 Aug 2021 20:40:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=59420 Recovery of excess amount collected as service tax - Although show cause notice invoked the provisions of Section 73-A of the Act, but the adjudicating authority has not invoked the provisions of Section 73-A of the Act and the said findings of the adjudicating authority have not been challenged by either of the side before any appellate authority - the confirmation of the excess amount recovered by the appellant cannot be demanded under Section 73 of the Act. - AT Highlights Service Tax Fri, 27 Aug 2021 20:40:46 +0530 https://www.taxtmi.com/highlights?id=59420