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Service tax SCN, that fails to identify specific taxable service is liable to be Quashed
Case Law Details
- Case Name
- M/s Shubham Electricals Vs CST & ST, Rohtak (CESTAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Delhi
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Brief facts
(a) The appellant was registered for providing Works Contract Service, taxable under Section 65 (105) (zzzza) of the Act ;
(b) Information was gathered by the Anti-Evasion Branch, Delhi which revealed that the appellant was engaged in providing taxable services to other clients but was not remitting the service tax due ;
(c) Investigation was therefore initiated and several letters were addressed to the appellant seeking copies of transactional documents and other relevant correspondence such as letters and agreements entered into in relation to Common Wealth Games...
