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HomeIndirect TaxesSCN Unwarranted When Service Tax Paid Before Notice U/S 73(3): Karnataka HC

SCN Unwarranted When Service Tax Paid Before Notice U/S 73(3): Karnataka HC

Indirect Taxes

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By Mariya Paliwala
Karnataka High Court

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The Karnataka High Court has held that when an assessee pays the tax along with interest prior to the issuance of a show cause notice, the statutory protection under Section 73(3) of the Finance Act, 1994 would apply in the absence of allegations of fraud or suppression.  The bench of Justice S.G. Pandit and Justice…

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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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