Mere non-payment of tax or non-discharge of liability does not suffice the ingredients for invoking extended period
Last updated: 29 December 2022
Court :
CESTAT, Mumbai
Brief :
The CESTAT, Mumbai in Principal Commissioner, Service Tax v. M/s. National Institute of Bank Management [Service Tax Appeal No. 85892 of 2016 dated December 22, 2022] has held that mere non-payment of tax or non-discharge of liability does not suffice to alienate the responsibility of the ‘proper officer’ to offer convincing reasons for the belief that the ingredients for invoking extended period are evident.
Citation :
Service Tax Appeal No. 85892 of 2016 dated December 22, 2022
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Bimal Jain
Published in Service Tax
Views : 223
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