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Service Tax - Highlights / Catch Notes

Home Highlights March 2022 Year 2022 This

Levy of service tax - works contract - demand based on TDS form ...

Service Tax

March 26, 2022

Levy of service tax - works contract - demand based on TDS form 26AS - The liability to pay a service tax is not upon a presumption nor can it be based upon a state of indeterminateness on the part of the authorities. The liability to pay a tax has to be conclusively determined that for the given transaction for which the tax is imposed the noticee is liable to pay such tax and such taxes are not being paid. - Matter restored back - HC

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