what is the difference btw section 73(3) i.e., Voluntary payment and sec. 73(4A)
Difference btw section 73(3) and73(4a) of chap.v service tax
ramesh (Accountant) (261 Points)
10 September 2012
1 Replies
Vikas
(CA)
(1135 Points)
Replied 14 September 2012
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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