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Service Tax - Highlights / Catch Notes

Home Highlights March 2019 Year 2019 This

Validity of rcovery/garnishee order - short payment of service ...


Garnishee order invalidated for lack of show cause notice in service tax recovery case. Petitioner's rights upheld.

March 8, 2019

Case Laws     Service Tax     HC

Validity of rcovery/garnishee order - short payment of service tax - without issuing the show cause notice, if the explanation of the petitioner is not accepted, initiating recovery proceedings by issuing garnishee order to the bankers cannot be substantiated

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