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Service Tax - Highlights / Catch Notes

Home Highlights April 2016 Year 2016 This

Merely because in the show cause notice no legal provision is ...

Service Tax

April 21, 2016

Merely because in the show cause notice no legal provision is cited or wrong provision is mentioned, by itself may not be the ground for invalidating the action of the authority, if the power for such action can be traced to another source - HC

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  9. Adjudication of Show Cause Notice - time limitation - expiry of reasonable period of five years from the date of show cause notices - the order set aside - petition allowed - HC

  10. Issuance of SCN and levy of penalty where service tax with interest paid before issuance of show cause notice - authorities are precluded from issue of show-cause notice - HC

 

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