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Service Tax - Highlights / Catch Notes

Home Highlights October 2019 Year 2019 This

Broadcasting Service - Commissioner has proceeded to confirm the ...


Commissioner Faulted for Improper Service Tax Comparison; Entities Must Be Examined Before Tax Demand Justified.

October 16, 2019

Case Laws     Service Tax     AT

Broadcasting Service - Commissioner has proceeded to confirm the demand by comparing two un-comparables i.e. oranges with apples. Service tax being contract/ transaction based levy the terms of contracts between the parties to the contract need to be examined and finding recorded before any demand can be made.

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