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Service Tax - Highlights / Catch Notes

Home Highlights December 2013 Year 2013 This

We really fail to understand that if the appellant started ...


Appellant's Tax Payment Under Mining Services from 2007 Shows No Intent to Evade Tax in Testing Services.

December 13, 2013

Case Laws     Service Tax     AT

We really fail to understand that if the appellant started paying a tax under the category of mining services w.e.f. 1.6.2007, how the said action of the assessee would reflect upon their malafide or any suppression or mis-statement of facts with an intent to evade payment of tax, during the relevant period under the category of ‘Technical Testing and Analysis’ - AT

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