https://www.taxtmi.com/highlights?id=71966 SVLDRS - determination of amount due and payable - Considering / Factoring the amount paid by the petitioner towards interest prior to the issuance of SCN - There are no merits in the stand of the Department that the amount was not been paid under protest and was not a pre-deposit. The provisions is clear. The provision clearly allows the amount paid as pre-deposit to be adjusted. - HC en-us Wed, 13 Sep 2023 10:02:19 +0530 Wed, 13 Sep 2023 10:02:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=71966 SVLDRS - determination of amount due and payable - Considering / Factoring the amount paid by the petitioner towards interest prior to the issuance of SCN - There are no merits in the stand of the Department that the amount was not been paid under protest and was not a pre-deposit. The provisions is clear. The provision clearly allows the amount paid as pre-deposit to be adjusted. - HC Highlights Service Tax Wed, 13 Sep 2023 10:02:19 +0530 https://www.taxtmi.com/highlights?id=71966