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Service Tax - Highlights / Catch Notes

Home Highlights February 2018 Year 2018 This

Non-payment of service tax - difference between the statutory ...


Appellant Must Prove Discrepancies in Service Tax Returns as Non-Taxable Income, Challenging Tax Principles.

February 22, 2018

Case Laws     Service Tax     AT

Non-payment of service tax - difference between the statutory returns and the annual balance sheet - The burden of explaining the difference amount being not taxable income has been shifted to the appellant. This will be against the very basis of tax levy - AT

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