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Service Tax - Highlights / Catch Notes

Home Highlights July 2021 Year 2021 This

Failure to remit the service tax - issuance of a pre-show cause ...

Case Laws     Service Tax

July 8, 2021

Failure to remit the service tax - issuance of a pre-show cause notice - If the appellant desired to seek the benefit of the Master Circular dated 10.03.2017, he is expected to comply with the summons issued by the respondent seeking explanation/documents that were summoned by the respondent. The benefit of the Master Circular cannot be a one-way traffic and the appellant cannot milch the Master Circular to his advantage. - HC

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