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Mere non-payment of tax or non-discharge of liability does not suffice ingredients for invoking extended period
Case Law Details
- Case Name
- Principal Commissioner, Service Tax Vs National Institute of Bank Management (CESTAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Mumbai
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Principal Commissioner, Service Tax Vs National Institute of Bank Management (CESTAT Mumbai)
Mere non-payment of tax or non-discharge of liability does not suffice ingredients for invoking extended period
The CESTAT, Mumbai in Principal Commissioner, Service Tax v. M/s. National Institute of Bank Management [Service Tax Appeal No. 85892 of 2016 dated December 22, 2022] has held that mere non-payment of tax or non-discharge of liability does not suffice to alienate the responsibility of the ‘proper officer’ to offer convincing reasons for the belief that the ingredients for...
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