Gauhati HC quashes Demand & Penalty In Absence of Element Of Misstatement & Intention To Evade Payment Of Service Tax [Read Order]
As the assessee had disclosed all the details about availment of the CENVAT Credit in ST -3 Returns and there is no allegation of wilful suppression & misstatement with intent to evade Service Tax in the show-cause notice, the Bench concluded that there is no illegality in the order passed by CESTAT
The Gauhati High Court in a recent case quashed the demand and penalty under Central Goods and service Tax Act ( CGST ), 2017 in absence of element of misstatement and intention to evade payment of service tax . It was held that the fact of wilful misstatement or suppression should specifically be mentioned in…
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