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Service Tax - Highlights / Catch Notes

Home Highlights February 2016 Year 2016 This

Extended period of limitation - assessee stopped payment of ...


Tribunal Remands Case for Further Review on Service Tax Liability Due to Lack of Consignment Note Discussion.

February 20, 2016

Case Laws     Service Tax     HC

Extended period of limitation - assessee stopped payment of service tax in the pretext of seeking clarification from the Commissioner - Tribunal, without any discussion of these findings arrived at by the Commissioner, by a cryptic conclusion has held that in absence of any consignment note actually having been issued, no liability of service tax arises - matter remanded back - HC

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