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Service Tax - Highlights / Catch Notes

Home Highlights July 2021 Year 2021 This

Failure to remit the service tax - issuance of a pre-show cause ...


Appellant Must Comply with Summons to Benefit from Master Circular on Service Tax, Says Court.

July 8, 2021

Case Laws     Service Tax     HC

Failure to remit the service tax - issuance of a pre-show cause notice - If the appellant desired to seek the benefit of the Master Circular dated 10.03.2017, he is expected to comply with the summons issued by the respondent seeking explanation/documents that were summoned by the respondent. The benefit of the Master Circular cannot be a one-way traffic and the appellant cannot milch the Master Circular to his advantage. - HC

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