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Service Tax - Highlights / Catch Notes

Home Highlights June 2020 Year 2020 This

Validity of SCN - If the allegations in the show cause notice ...

Case Laws     Service Tax

June 24, 2020

Validity of SCN - If the allegations in the show cause notice are true, the department could have undertaken more serious investigations using all the powers available to the officers under the law including taking legal action against anyone dishonouring the summons. However, this cannot be a ground to issue a show cause notice without clarifying under what head the tax has to be paid and for which taxable services received by the appellant.

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