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Service Tax - Highlights / Catch Notes

Home Highlights July 2021 Year 2021 This

Validity of SCN - Jurisdiction - The service tax are demanded ...

Case Laws     Service Tax

July 28, 2021

Validity of SCN - Jurisdiction - The service tax are demanded only for other services which all are not covered under the exemption clause and therefore, these facts are to be adjudicated with reference to the documents and evidences. When there is a slightest doubt in respect of the point of jurisdiction is raised, then the benefit of the said doubt is to be given for the Revenue. - HC

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