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Service Tax - Highlights / Catch Notes

Home Highlights December 2020 Year 2020 This

CENVAT Credit - short/delayed payment of service tax - It cannot ...

Service Tax

December 29, 2020

CENVAT Credit - short/delayed payment of service tax - It cannot be said that the appellant had any intention, much less willful intention not to pay service tax in regard to the four audit objections referred to the Audit Report - It is, therefore, more than apparent that even otherwise, the appellant did not suppress facts with an intention to wilfully evade payment of service tax. - AT

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