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Service Tax - Highlights / Catch Notes

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Non-payment of service tax - principles of mutuality - pooling ...

Case Laws     Service Tax

October 13, 2022

Non-payment of service tax - principles of mutuality - pooling of risks - insurance services provided by Protection and Indemnity Clubs (P & I clubs) - it would be preempting the issue, and stepping into the shoes of the officer, for this Court to embark upon the exercise of assessment - The petitioner is permitted to approach the appellate authority, and appeals, if filed within three weeks from today, will be taken on file without reference to limitation - HC

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