Master in Accounts & high court Advocate
9596 Points
Joined December 2011
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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