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Service Tax - Highlights / Catch Notes

Home Highlights July 2023 Year 2023 This

Levy of penalty upon the Director of appellant’s company and ...


Court Sets Aside Penalties on Company, Director, and Finance Head; Show Cause Notice Deemed Time-Barred and Unreasonable.

July 6, 2023

Case Laws     Service Tax     AT

Levy of penalty upon the Director of appellant’s company and upon Head of Finance and Accounts of the appellants’ company and upon the company itself - The SCN is held time-barred. Findings of adjudicating authority are held unreasonable. Hence, the orders under challenge confirming demand with interest against company and imposing penalty on company, its director and its financial head are hereby set aside - AT

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