The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chandigarh Bench, has reaffirmed that substantive benefits under tax exemption notifications cannot be denied due to minor procedural lapses. The appellant/assessee, M/s Acme Forgings, an exporter registered under service tax, had availed exemption under Notification No. 42/2012-Service Tax dated June 29, 2012. The company filed EXP-4…
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Procedural Lapses Can’t Deny Service Tax Exemption: CESTAT
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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