Service tax refund cannot be denied on Legal Export of goods although procured through illegal means
Case Law Details
Case Name : V.V. Minerals [100% EOU] Vs Commissioner of GST & CE (CESTAT Chennai)
Related Assessment Year :
Courts :
All CESTAT CESTAT Chennai
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V.V. Minerals [100% EOU] Vs Commissioner of GST & CE (CESTAT Chennai)
Unless there Is any provision to the contrary, the charging sections of the tax laws apply to illegal acts as they apply to legal acts and therefore tax is leviable notwithstanding that action for the illegal actions may be taken under some other law. This does not amount to endorsing the illegal activity by the State but only the recognition that it has taken place. This taxes Illegal businesses and does not absolve them of their tax
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