what is the difference btw section 73(3) i.e., Voluntary payment and sec. 73(4A)
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Difference btw section 73(3) and73(4a) of chap.v service tax
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Please refer to the exact extract of the section.
73(4A) states that if such taxes or refund are liable to be payable which they come to know at the time of Audit, investigation, and the assessee pays the same before issuance of notice; then no notice under Sec.73(1) shall be issued.
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