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HomeIndirect TaxesInvalid Invocation of S. 73 for GTO Service Recipients Leads to Quashing...

Invalid Invocation of S. 73 for GTO Service Recipients Leads to Quashing of Service Tax Demand: CESTAT

Indirect Taxes

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By Mariya Paliwala
cestat

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The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Chennai Bench has held that the show cause notice (SCN) issued under the wrong statutory provision is legally unsustainable. The bench of Ajayan T.V. ( Judicial Member) and M. Ajit Kumar (Technical Member), ruled that the demand raised on freight payments made to Goods Transport Operators…

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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.

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