Commissioner Fails to Justify Declaration as Substantially False Mandatory u/s 101 of Finance Act: CESTAT sets aside Service Tax Demand [Read Order]
Considering commissioner’s failure to establish reason to believe for rejecting appellant’s declaration as substantially false, the CESTAT set aside order
By Kavi Priya - On November 19, 2024 12:50 pm - 2 mins read
The Ahmedabad Bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) set aside the service tax demand by the Commissioner because the Commissioner failed to establish a “reason to believe” that the declaration filed by the appellant was “substantially false,” as mandated under Section 101 of the Finance Act, 2013. The…
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