What is the meaning of term “Habitual Evaders” in terms of prosecution? FOR EVASION OF SERVICE TAX OR CENTRAL EXCISE :

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..... 15-CX - Dated: 23-10-2015 - Central Excise - Guidelines for launching of Prosecution under the Central Excise Act, 1944 and Finance Act, 1994 regarding Service tax What is the meaning of term Habitual Evaders in terms of prosecution? Habitual evaders : Notwithstanding the above limits, prosecution can be launched in the case of a company/assessee habitually evading tax/duty or misusi .....

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