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Service Tax - Highlights / Catch Notes

Home Highlights January 2020 Year 2020 This

Re-assessment u/s 73(1) - there was no assessment order as such, ...


Re-assessment under Service Tax Act's Section 73(1) requires an initial assessment order; without it, notices are invalid.

January 2, 2020

Case Laws     Service Tax     HC

Re-assessment u/s 73(1) - there was no assessment order as such, there could not be a notice for re-assessment inasmuch as the question of re-assessment would arise only when there has been assessment for the first instance. The proceedings under section 73(1) of the Act 1994 not being merely the re-assessment proceedings, the arguments of the learned counsel for the petitioner stands negated.

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