Demand and refund
manish goyal (student) (27 Points)
07 August 2015
Can service tax demand be adjusted against the return?
1 Replies
Rama chary Rachakonda
(Master in Accounts & high court Advocate email ID:ramachary64@gmail.com voice no:9989324294)
(7683 Points)
Replied 09 August 2015
Section 73: 10.2 This section empowers the Central Excise Officer to serve notice to the person, chargeable with service tax, which has been not levied or paid or short-levied or short-paid or erroneously refunded. Time limit for serving a notice under this situation is 'one year' from the relevant date.
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