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Service Tax - Highlights / Catch Notes

Home Highlights April 2023 Year 2023 This

Maintainability of fresh proceedings - demand of service tax ...


High Court Upholds Service Tax Obligations Under Chapter-V of Finance Act, Validating Fresh Proceedings Despite GST Implementation.

April 24, 2023

Case Laws     Service Tax     HC

Maintainability of fresh proceedings - demand of service tax post GST era - the petitioner has an obligation to correctly pay the service tax under Chapter-V of the Finance Act and the proceedings initiated by the impugned SCN are merely to ensure discharge of the said obligation. - WP dismsised - HC

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