Sunday, 2 August 2015

Default in payment of ST wasn't bona fide when ST was levied on services from past few years

Service Tax : Since tax on maintenance and repair services was being levied from year 2000 onwards, assessee cannot plead bona fide belief for non-payment of tax during 2005-06 and onwards; said non-payment was wilful and non-furnishing of details in ST-3 returns amounted to 'suppression'

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