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Service Tax - Highlights / Catch Notes

Home Highlights March 2017 Year 2017 This

Levy of penalty - The service tax collected if not deposited ...


Service Tax Not Deposited: Penalty Confirmed, No Relief u/s 73(3) for Intentional Evasion.

March 6, 2017

Case Laws     Service Tax     AT

Levy of penalty - The service tax collected if not deposited with the government automatically leads to an inference that there was an intention on the part of the appellant to evade the tax - benefit of Section 73(3) not available - penalty confirmed - AT

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