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Service Tax - Highlights / Catch Notes

Home Highlights August 2020 Year 2020 This

Recovery of service tax - Before adjudicating the issues raised ...

Service Tax

August 17, 2020

Recovery of service tax - Before adjudicating the issues raised in the show-cause notice, if the respondents proceed u/s 87(b) of the Finance Act and Section 79(1)(c)(i) of the Act read with Section 142(8)(a) of the CGST Act, 2017, the petitioner will indeed be put to hardship. Such proceedings are ordinarily to be initiated only after adjudication process is over. - HC

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