Best Judgement Assessment - It was incumbent upon the appellant ...

Appellant Penalized u/s 72 for Failing to Submit Documents, Confirmed Service Tax Demand by Department.

June 14, 2023

Case Laws Service Tax AT

Best Judgement Assessment - It was incumbent upon the appellant to make available all the relevant documents to the Department even prior to the issuance of the show cause notice but that was not done and even in reply to the show cause notice no evidence had been produced by the appellant which may indicate that the service tax collected by the appellant, had been deposited with the Department. The only course open to the Department was to have initiated proceedings u/s 72 of the Finance Act and it did - Demand with penalty confirmed - AT

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Best Judgement Assessment - It was incumbent upon the appellant ...

Appellant Penalized u/s 72 for Failing to Submit Documents, Confirmed Service Tax Demand by Department.

June 14, 2023

Case Laws Service Tax AT

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