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Service Tax - Highlights / Catch Notes

Home Highlights March 2014 Year 2014 This

When there was lack of clarity about the scope of the rent-a-cab ...


Rent-a-Cab Operator's Service Tax Ambiguity: Assessee Unaware of Liability, No Intentional Tax Evasion Found.

March 31, 2014

Case Laws     Service Tax     AT

When there was lack of clarity about the scope of the rent-a-cab operator’s service and assessee being individual, it cannot be said that the respondent was aware of the service tax liability and had deliberately evaded the payment of tax. - AT

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