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Service Tax - Highlights / Catch Notes

Home Highlights September 2023 Year 2023 This

Recovery of Service Tax - foreign exchange outflow on RCM basis ...


Flawed SCN Issued for Service Tax on Personal Foreign Exchange Outflow; No Business Connection Proven by Department.

September 8, 2023

Case Laws     Service Tax     AT

Recovery of Service Tax - foreign exchange outflow on RCM basis for personal use - credit card was used to make payments to “Facebook” - The entire premise under which the SCN has been issued is flawed and the Department could not have issued SCN to an individual without properly connecting the usage of the credit card expenses for business purposes by him. - AT

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