No Issuance of SCN u/s 73(3) of Finance Act when There is No Evidence of willful Short Payment of Service Tax : CESTAT [Read Order]

By Shabna Rahim - On October 6, 2023 8:00 pm - 2 mins read
No Issuance - SCN - Finance Act - Evidence - willful Short- Payment of Service Tax-CESTAT-TAXSCAN

The Hyderabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that issuance of show cause notice was not allowed under section 73(3) of the Finance Act,1994 when there was no evidence of willful short payments of service tax.  Shriram Life Insurance Co. Ltd, the appellant assessee was a life insurance company…

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