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Service Tax - Highlights / Catch Notes

Home Highlights January 2019 Year 2019 This

Non-payment of service tax - payment made on being pointed out - ...

Service Tax

January 7, 2019

Non-payment of service tax - payment made on being pointed out - suppression of facts or not - the burden of proving the alleged suppression is on the Department and the same has to be proved by way of cogent evidence about some positive act on the part of appellant to not to discharge his liability. There is no such evidence on record.

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