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Service Tax - Highlights / Catch Notes

Home Highlights July 2013 Year 2013 This

Power to determine service tax liability u/s 83A - the said ...


Section 83A Broadens Authority: Not Limited to Penalties, Expands Scope in Determining Service Tax Liabilities.

July 10, 2013

Case Laws     Service Tax     AT

Power to determine service tax liability u/s 83A - the said section cannot be interpreted in a narrow sense to restrict the power to imposition of penalty alone- section 83A does not read as “only penalty” or “solely penalty” - AT

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