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2021 (7) TMI 309 - HC - Service TaxFailure to remit the service tax - issuance of a pre-show cause notice - violation of the Master Circular dated 10.03.2017 and the Circular dated 19.11.2020 - HELD THAT:- In the present case, it is seen that every attempt made by the respondent to secure information/document from the appeal were stonewalled by the appellant. Though the show cause notice issued by the respondent which was impugned before the learned Single Judge was not preventive in nature but yet an offence report was registered against the appellant - 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. The appellant was not entitled to pre-show cause notice as contemplated under Master Circular dated 10.03.2017 - Appeal dismissed.
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