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Service Tax - Highlights / Catch Notes

Home Highlights December 2015 Year 2015 This

Demand of service tax - Denial of CENVAT Credit - If the Revenue ...


Revenue Should Target Service Providers for Unpaid Service Tax, Not Service Recipients, Regarding CENVAT Credit Issues.

December 5, 2015

Case Laws     Service Tax     AT

Demand of service tax - Denial of CENVAT Credit - If the Revenue is of the view that the service provider has not deposited the service tax collected by him from his customers, the remedy lies at the end of the service provider and not at the end of the service recipient. - AT

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