Mere Non-disclosure of Receipts in Service Tax Return does not mean Intent to Evade Payment of Service Tax: CESTAT [Read Order]

Mere Non-disclosure of Receipts - Receipts - Service Tax - Mere Non-disclosure of Receipts in Service Tax Return - CESTAT - taxscan

The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that mere non-disclosure of receipts in service tax return does not mean intent to evade payment of service tax. The appellant, M/s Rangoli Division, is engaged inter alia in providing construction services in respect of commercial or industrial buildings, and…

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