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Service Tax - Highlights / Catch Notes

Home Highlights April 2019 Year 2019 This

Provider of CHA services - CENVAT Credit - input services - they ...


CHA Services Provider Wrongly Claimed CENVAT Credit, Excluded Input Services Value, Extended Limitation Period Justified for Tax Evasion.

April 2, 2019

Case Laws     Service Tax     AT

Provider of CHA services - CENVAT Credit - input services - they have not included the value of these services in their output services, the appellant has taken a credit in violation of the Rules with the intent to evade payment of service tax. Therefore, the extended period of limitation was correctly invoked.

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