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    Service Tax

    Recovery of service tax collected but not deposited the same to...

    Service Tax Recovery Case u/s 73A: Order Against Appellants Overturned Due to Lack of Evidence of Charges or Payment.

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    Service TaxSeptember 20, 2023Case LawsAT

    Recovery of service tax collected but not deposited the same to the exchequer - Section 73A of FA - there is a categorical certificate given by M/s PACL indicating that the appellants have not charged any service tax and have not paid any amount representing as service tax to the appellants - the impugned order cannot be sustained and is liable to be set aside. - AT

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