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Service Tax - Highlights / Catch Notes

Home Highlights July 2021 Year 2021 This

Validity of SCN - Levy of penalty - Extended Period of ...


Tribunal Upholds Order on Service Tax Penalty; Remits Case for Hearing on Extended Limitation Period and Procedures.

July 2, 2021

Case Laws     Service Tax     HC

Validity of SCN - Levy of penalty - Extended Period of limitation - service tax collected but not paid - The tribunal has affirmed the order passed by the Commissioner of Central Excise (Appeals) by a cryptic order - matter remitted to the Assistant Commissioner to afford an opportunity of hearing to the appellant and to adjudicate the issue with regard to issue of penalty afresh - HC

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