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Service Tax - Highlights / Catch Notes

Home Highlights January 2020 Year 2020 This

Jurisdiction - Validity of SCN issued demanding service tax, ...


Court Upholds Service Tax Notice Validity Post-GST; Dismisses Petition Challenging Notice Due to Lack of Merit.

January 25, 2020

Case Laws     Service Tax     HC

Jurisdiction - Validity of SCN issued demanding service tax, post GST - power to inquiry / investigate / audit - Having held the impugned Notification as being valid and applicable to the petitioner, this court declines to quash the impugned notice which only calls upon him to submit a reply for showing cause against the proposed action namely, the recovery of 'short payment' with interest/penalty - Writ Petition being devoid of merits, fails.

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