Mere assumptions that entering into two separate contracts was intentionally to evade Service Tax is not tenable unless it is proved: CESTAT remands matter [Read Order]

The CESTAT held that merely the assumption that the appellant has entered into two separate contracts intentionally to evade the service tax is prima facie not tenable
By Yogitha S. Yogesh - On January 25, 2024 11:01 am - 2 mins read
Mere assumptions - two separate contracts - intentionally - evade Service Tax - CESTAT - taxscan

The Ahmedabad bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has held that mere assumptions that entering into two separate contracts was intentionally to evade service tax is not tenable unless it is proved. Shri Ramnath Prabhu, Counsel with Ms Dimple Gohil Advocate, appeared on behalf of the appellant Alok…

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