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

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

Indirect Taxes

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

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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…

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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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