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Actual service tax collection, a condition precedent before demanding u/s 73A

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Proof of actual service tax collection, a condition 'precedent' before passing tax demand order u/s 73A of Finance Act; Tribunal rejects Adjudicating Authority's inference that assessee collected service tax from customer based on contract which stated that service tax element if payable was extra; Liability to remit service tax cannot arise merely on basis of agreement that service-recipient would compensate / reimburse service provider in case of no liability; Sec 73A(4) specifically enjoins passing of order only after considering the representation by noticee and determination of amount due thereafter  : Delhi Tribunal

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Guest Saturday, 17 November 2018

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