Mere Non-Payment of Duty is not Equivalent to Collusion or Wilful Mis-Statement or Suppression of Facts: CESTAT quashes Service Tax Demand [Read Order]

By Kalyani B. Nair - On September 5, 2023 2:00 pm - 2 mins read

Mere Non-Payment of Duty is not Equivalent to Collusion or Wilful Mis-Statement or Suppression of Facts - Non-Payment of Duty - Collusion - Equivalent to Collusion - CESTAT - taxscan

The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), quashed service tax demand and observed that mere non-payment of duty is not equivalent to collusion or wilful mis-statement or suppression of facts. M/s. Vrindavan Construction, the appellant, has provided Works Contract Service to M/s Bharti Infratel Ltd and M/s. Lamco Industries…

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