The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal has stated that ST-3 Return does not require transaction wise details. If the officer does not do so, and any tax escapes assessment, the responsibility for it rests on the officer.” The assessee/respondent provided taxable construction services and paid service tax accordingly. There is neither any responsibility on …
The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal has held that service tax is leviable on policy administration charges with effect from 01.05.2011.The two-member bench of Anil Choudhary and P.V. The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal has held that service tax is leviable on policy administration charges with effect from …