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Service Tax - Highlights / Catch Notes

Home Highlights March 2019 Year 2019 This

Evasion of service tax - onus on the revenue to prove - there is ...


Tax Evasion Claims Dismissed Due to Lack of Investigation and Evidence by Revenue Authorities in Service Tax Case.

March 1, 2019

Case Laws     Service Tax     AT

Evasion of service tax - onus on the revenue to prove - there is no investigation to show as to whom the said services have been provided; that when the same were provided, who paid the consideration for the same and when the invoice was raised. In the absence of any such evidence, the demands are unsustainable.

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