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 : 14 AUGUST, 2026

Here’s the Tax Law Daily Bulletin for  August 14, 2026.GSTADVOCATES ACTING AS INSOLVENCY PROFESSIONALS...

Legal Heirs Can’t Claim Personal Exemption From Attachment of Residential House U/s 60(1)(ccc): Supreme Court

The Supreme Court has held that the protection available under Section 60(1)(ccc) of the...

How to Invest in Stock Market and Earn Money Online? 

The stock market has become far easier to access than it was a decade...

Supreme Court Rejects Registered Will Over Failure to Prove Attestation and Suspicious Circumstances

The Supreme Court has held that a registered Will cannot be accepted merely on...

More like this

JURISHOUR | TAX LAW DAILY BULLETIN : 14 AUGUST, 2026

Here’s the Tax Law Daily Bulletin for  August 14, 2026.GSTADVOCATES ACTING AS INSOLVENCY PROFESSIONALS...

Legal Heirs Can’t Claim Personal Exemption From Attachment of Residential House U/s 60(1)(ccc): Supreme Court

The Supreme Court has held that the protection available under Section 60(1)(ccc) of the...

How to Invest in Stock Market and Earn Money Online? 

The stock market has become far easier to access than it was a decade...