I am trying to grasp the concept of service tax.
If a person, while filing his service tax return, has supressed the amount of tax payable by him, how would he be brought into action? As the amount he is liable to pay to the government has already been received from the service receivers, what if he pays a lesser amount as ST? How is payment of service tax regulated?
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Supression of service tax payable
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If service tax is paid with interest and it is intimated to jurisdictional C.Ex. Officer, there is remedy under Section 73(3) that penal action will not be initnated.
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