Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Labour Laws
06/09/20264 min read
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Misrepresented Two Challans used for Payment of previous period service tax: CESTAT Upholds Penalty...
Excise, VAT & CustomOther Legal Matters
The CESTAT has upheld a penalty under Section 78(1), ruling that a company "misrepresented two challans" that were "used for the payment of a previous period's service tax." The tribunal's decision provides a significant victory for the government. The ruling clarifies that a taxpayer cannot use a challan that is for a previous period.
