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Service Tax - Highlights / Catch Notes

Home Highlights July 2016 Year 2016 This

Extended period of limitation - demand of service tax - ...


Service tax demand against airline overturned; Show Cause Notice lacked evidence of wilful tax evasion, extended limitation period unjustified.

July 2, 2016

Case Laws     Service Tax     AT

Extended period of limitation - demand of service tax - Valuation - The Show Cause Notice does not even remotely bring out as to how it was a wilful act to evade service tax and the airline was aware that the same were includible in the assessable value - demand set aside - AT

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