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Service Tax - Highlights / Catch Notes

Home Highlights July 2018 Year 2018 This

Short Levy of Service Tax - demand based on balance sheets ...


Commissioner Criticized for Relying Solely on Financial Statements, Ignoring Appellant's Justifications in Service Tax Case.

July 17, 2018

Case Laws     Service Tax     AT

Short Levy of Service Tax - demand based on balance sheets recovered during search operations - Commissioner (Appeals) has miserably ignored the settled principle of the law of evidence and the settled principle of jurisprudence by merely relying upon the data of the balance sheet / profit and loss account of the appellant and by completely ignoring the justification of the appellant.

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