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Service Tax - Highlights / Catch Notes

Home Highlights August 2022 Year 2022 This

Levy of service tax - Works contract services - demand on the ...

Service Tax

August 24, 2022

Levy of service tax - Works contract services - demand on the basis of 26AS statements - it is found that the show cause notice was issued in violation of instruction issued by CBIC as observed by the various High Courts the instructions are mandatory in the instant case also the instruction were not complied with. The Departmental instructions are binding on the departmental officers. Therefore, any action taken in violation of the instructions is to be treated as nonest. - AT

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