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Service Tax - Highlights / Catch Notes

Home Highlights April 2016 Year 2016 This

Notice must contain particulars of facts and circumstance in ...


Willful Suppression Allegations Require Detailed Facts to Evade Service Tax; Mere Assertions Insufficient Under Law.

April 15, 2016

Case Laws     Service Tax     HC

Notice must contain particulars of facts and circumstance in support of an allegation of willfull suppression of material facts with intent to evade payment of service tax as mere ipse dixit is not sufficient - Extended period of limitation cannot be invoked - HC

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