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Service Tax - Highlights / Catch Notes

Home Highlights March 2021 Year 2021 This

Principles of natural justice - allegation is that SCN issued ...

Service Tax

March 3, 2021

Principles of natural justice - allegation is that SCN issued with a pre- determined and closed mind - it prima-facie appears that the SCN fell into the category of preventive show-cause notice falling under the exception under para-5.0 of the master circular dated 10th March 2017. Had the proceedings not been initiated, the liability of paying service tax might have been evaded - thus, the case of the petitioner comes within the exception to para-5.0 of the master circular dated 10th March 2017. The adjudication order has already been passed on 16th February 2021. - Petition dismissed - HC

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