HomeIndirect TaxesNo Service Tax Liability Arises on ‘Fake Invoices’: CESTAT

No Service Tax Liability Arises on ‘Fake Invoices’: CESTAT

Published on

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi Bench, has ruled that where transactions are alleged to involve “fake invoices,” the very basis for service tax demand becomes questionable, and consequently, penalty under Section 78 of the Finance Act, 1994 cannot be sustained. The bench of Ashok Jindal (Judicial Member) made a crucial…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here
Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

Latest articles

JURISHOUR | TAX LAW DAILY BULLETIN : MARCH 20, 2026

Here’s the Tax Law Daily Bulletin for March 20, 2026.GST GST LIABILITY SHIFT TO PROPERTY...

No Right to Appeal Against Penalty Under Regulation 18 of Customs Broker Licensing Regulations: CESTAT

The Delhi Bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has dismissed...

Courier Company Can’t Be Penalized Under Customs Act In Absence Of Knowledge In Misdeclaration Of Imported Goods: CESTAT

The Delhi bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held...

CBIC Directs Strict Compliance with Court Rulings on Duty Drawback for Export of Unlocked Mobile Phones

The Central Board of Indirect Taxes and Customs (CBIC) has issued mandating strict compliance...

More like this

JURISHOUR | TAX LAW DAILY BULLETIN : MARCH 20, 2026

Here’s the Tax Law Daily Bulletin for March 20, 2026.GST GST LIABILITY SHIFT TO PROPERTY...

No Right to Appeal Against Penalty Under Regulation 18 of Customs Broker Licensing Regulations: CESTAT

The Delhi Bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has dismissed...

Courier Company Can’t Be Penalized Under Customs Act In Absence Of Knowledge In Misdeclaration Of Imported Goods: CESTAT

The Delhi bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held...