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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 ...


Jurisdiction Validity of Show Cause Notice in Service Tax Demand: Favoring Revenue in Doubtful Cases.

July 28, 2021

Case Laws     Service Tax     HC

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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