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Service Tax - Highlights / Catch Notes

Home Highlights February 2018 Year 2018 This

Application for Settlement Commission - the issue of analysing ...


Settlement Commission Can't Resolve Service Tax Issues; Requires Adjudication for Fact Analysis and Legal Interpretation.

February 20, 2018

Case Laws     Service Tax     Commission

Application for Settlement Commission - the issue of analysing the facts, interpretation of legal provisions and consequently determining the tax liability or otherwise of services merely on the basis of claims made by the applicant vis-a-vis the counter claims made by the department cannot be decided in this forum as in an Adjudication proceeding.

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