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Service Tax - Highlights / Catch Notes

Home Highlights January 2024 Year 2024 This

Demand of differential service tax - From the SCN it is evident ...


Late Audit Review Nullifies Service Tax Demand, Extends Limitation Period, and Dismisses Penalties in Tax Dispute.

January 13, 2024

Case Laws     Service Tax     AT

Demand of differential service tax - From the SCN it is evident that all facts and figures were in the appellant’s records but they were belatedly scrutinized by auditors and investigating officers and the jurisdictional central excise officer has either not scrutinized the returns or having scrutinized, not issued a demand under section 73 - the demand for extended period of limitation and the penalties under section 78 set aside. - AT

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