HomeIndirect TaxesTentative Appointment Registers Can’t Form Basis of Tax Assessment: CESTAT Quashes Rs....

Tentative Appointment Registers Can’t Form Basis of Tax Assessment: CESTAT Quashes Rs. 262 Crore Service Tax Demand on Dermatology Services

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The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), New Delhi, has categorically held that tentative appointment registers (kachcha registers) cannot form the basis of tax assessment, and consequently set aside a Rs. 262-crore service tax demand raised against a Delhi-based clinical establishment operating under the brand name Medlinks. The Bench of Binu Tamta (Judicial…

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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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