Mere Label on Payment receipt as ‘Security Deposits’ not Relevant Evidence: CESTAT orders Fresh Adjudication on Vodafone Idea’s Service Tax Evasion Case [Read Order]

By Kalyani B. Nair - On September 5, 2023 2:30 pm - 2 mins read
Mere Label on Payment receipt as ‘Security Deposits’ not Relevant Evidence - CESTAT orders Fresh Adjudication on Vodafone Idea's Service Tax Evasion Case - TAXSCAN

The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), ordered fresh adjudication in the case of Vodafone Idea’s service tax evasion case and observed that mere label on the payment receipt as ‘security deposits’ is not relevant evidence. It appeared that the appellant, M/s Vodafone Idea Ltd, has not assessed and…

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