Failure to Respond to initial Service Tax SCN not Intention to Suppress Facts: Karnataka HC [Read Order]
Issuance of Multiple Show-Cause Notices to Assessee does not indicate Malicious Intent of the Assessee to Evade Payment of Service Tax, held the Karnataka High Court
The Karnataka High Court recently held that omission to reply to the first Show-Cause Notice (SCN) issued to an Assessee by the Revenue Department does not constitute malintent to suppress facts in a means to evade payment of Service Tax. The High Court provided the above explanation while adjudging a Central Excise Appeal filed by…
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