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Service Tax - Highlights / Catch Notes

Home Highlights September 2020 Year 2020 This

Proof of payment of service tax - challans copies do not have ...

Case Laws     Service Tax

September 14, 2020

Proof of payment of service tax - challans copies do not have legible bank seal - since the said challans are supported with CBEC website payment confirmation, there is no reason to doubt the payment of tax. Considering the totality of the facts of the case and that the assessee is a Public Sector Undertaking, there is no reason to confirm the demand when service tax stands already paid and there is no loss of revenue to the Exchequer. - AT

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